Tax Rules: Final: 5703-15
5703-15-15 - Notice relative to
license revocation proceeding
(A) A wholesale dealer may make application for refund of
cigarette tax previously paid by him on unsaleable cigarettes
returned to the manufacturer. Such application shall be made
on a form prescribed by the tax commissioner. The application
must be supported by the following original documents:
(1) The manufacturer's returned goods authorization;
(2) The bill of lading;
(3) The manufacturer's affidavit of receipt that includes
taxing jurisdiction, number of packs, number of stamps, and
stamp type; and
(4) The manufacturer's credit memorandum.
The application must be filed with the department of taxation
within the period prescribed by section 5743.05 of the
Revised Code.
(B) A wholesale dealer may make application for refund of
cigarette tax previously paid by the dealer on stamped
cigarettes rendered unsaleable due to theft. Such application
shall be made on a form prescribed by the tax commissioner.
The burden of proof is on the claimant to show that the
cigarettes were, in fact, stolen. Tax on unaccounted loss or
inventory shrinkage is not subject to refund. The application
must be supported by the following documentation or copies
thereof:
(1) The police or sheriff's report;
(2) The claim or report to the insurance company and the
results of the insurance company investigation; and
(3) Any other information required by the department of
taxation.
The application must be filed with the department within the
period prescribed by section 5743.05 of the Revised Code.
(C) A wholesale dealer who has lost cigarettes to a theft
must notify the department of taxation within twenty-four
hours of the discovery of the theft. Failure to so notify the
department may result in the denial of any claim for refund
filed on account of such stolen stamped cigarettes.
(D) The documentation required by paragraphs (A) and (B) of
this rule must be submitted with the application or within a
reasonable time thereafter. If approved by the tax
commissioner, a copy in lieu of the original may be submitted
for documentation required by paragraph (A) of this rule.
Effective: 9-17-04
Promulgated under: 5703.14
Amplifies: 5703.14, 5743.05
Prior effective dates: 10-18-82