A. The Department does not bear the risk of
loss or theft of cigarette tax stamps sold to a licensee and are no longer in
the Department's possession.
B. The
Department is not obligated to issue a refund or rebate for or to redeem lost
cigarette tax stamps or cigarette tax stamps rendered unusable due to a
licensee's mistake in the handling, usage or record-keeping of stamps in the
licensee's possession.
C. The
Department is not obligated to issue a refund for cigarette tax stamps unless
the licensee proves it is entitled to a refund under one of the conditions of
A.R.S. §
42-3008(A) and, if applicable, meets the requirements
of A.A.C.
R15-3-314 .
1.
The conditions provided in
R15-3-314 have been met to show that the licensee affixed the stamps to cigarettes
exported from Arizona;
2.
The licensee affixed stamps to articles upon which
stamps are that do not required stamps, except for articles deemed contraband
under A.R.S. Title 42, Chapter 3;
3.
The licensee affixed stamps to cigarettes that are
unfit for sale due to breakage or spoilage, unless the cigarettes are deemed
contraband under A.R.S. Title 42, Chapter 3; or
4.
The licensee has not used the
stamps.
D.
Pursuant to A.R.S. §
42-3008(C),
the Department will not issue a refund for cigarette tax stamps affixed to
tobacco products that are deemed contraband under A.R.S. Title 42, Chapter
3.
E. Except as provided in
subsections (A) and (B) above, the Department shall redeem unused or spoiled
cigarette tax stamps that satisfy all conditions of A.R.S. §
42-3460,
provided the Department first receives a complete request for redemption. To
request a redemption, the licensee shall submit a request to the Department and
the unused or spoiled stamps sought to be redeemed. The Department shall not
issue a redemption unless the Department receives the cigarette tax stamps
sought to be redeemed.
F. Except as
provided in subsections (A) and (B) above, the Department may issue a rebate of
taxes paid on tobacco products pursuant to Article 7 of A.R.S. Title 42,
Chapter 3 if the licensee establishes entitlement to the rebate pursuant to
A.R.S. §
42-3406.
The request for a rebate and all supporting documentation shall be submitted
through the electronic filing system established by the Department.
