PURPOSE: To revise this rule that establishes
procedures for refund of tax on intoxicating liquor, to reflect the elimination
of Chapter 312, RSMo, regarding nonintoxicating beer. The Division's name will
be changed to Division of Alcohol and Tobacco Control in all applicable
sections. Also, section (3) will be removed that requires final approval of
refunds to rest with the Governor, and general assembly, as refunds are
processed through the division without individual approval from those
entities.
(1) Every licensee
who claims a refund for Missouri tax on intoxicating liquor or a refund for
Missouri tax on malt liquor shall present claims to the supervisor of alcohol
and tobacco control and attach to the claim a complete statement, under oath,
as to the facts supporting the claim.
(2) After the claim is accepted for audit by
the supervisor and the claimant has been notified of the acceptance, then an
inspection can be made by the supervisor or his/her agents. The agents shall
make an affidavit that they inspected the intoxicating liquors and/or malt
liquors denoting in the affidavit the brand, number of the containers or cases,
and the disposition to be made of the spirituous liquor, wine, or malt
liquor.
(3) Under no circumstances
shall refund claims be accepted by the supervisor if the sole reason for their
presentation to him/her is because the claimant has purchased beyond his/her
capacity to sell.
(4) The
supervisor shall not accept claims for refunds for unused portions of
permits.
(5) The supervisor
reserves the right to refuse to accept for audit any or all claims
presented.
Notes
11 CSR 70-2.150
AUTHORITY: section
311.660,
RSMo Supp. 1989.* This version of rule filed Feb. 8, 1973, effective Feb. 18,
1973.
Amended by
Missouri
Register April 15, 2019/Volume 44, Number 8, effective
5/31/2019
*Original authority: 311.660, RSMo 1939, amended
1989.
