Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-16.110
Unsaleable Packages of Cigarettes
PURPOSE: This rule indicates the procedures to follow whenever cigarettes on which tax has been paid are unfit for use or consumption.
# (1)
If a wholesaler provides proof satisfactory to the department that cigarettes on which the tax has been paid, as evidenced by tax stamps, are unsellable the department may issue new tax stamps to the wholesaler who affixed the tax stamps.
# (2)
The wholesaler must notify the department prior to destroying unsellable cigarettes and must keep the cigarettes available for inspection by the department.
# (3)
When a wholesaler intends to return cigarettes that have tax stamps affixed to a manufacturer, the wholesaler must file with the department a report signed by the wholesaler identifying the number of cigarettes and verifying that stamps have been affixed to the cigarettes. The wholesaler must hold the cigarettes for inspection by the department until notified in writing by the department that the cigarettes may be returned to the manufacturer. The department will provide the wholesaler with stamps equal to the stamps affixed to the returned cigarettes upon receipt of written confirmation from the manufacturer that the manufacturer received the cigarettes.
AUTHORITY: sections 66.380, 136.030, 136.120, 149.021 and 210.320, RSMo 2000 and 149.015, RSMo Supp. 2005.* Cigarette Tax Regulation 5 was last filed Dec. 31, 1975, effective Jan. 10, 1976.
Amended: Filed Feb. 18, 1983, effective June 11, 1983. Amended:
Filed Jan. 31, 1994, effective July 30, 1994. Amended: Filed Sept. 30, 2005, effective April 30, 2006.
*Original authority: 66.380, RSMo 1967, amended 1993, 1995; 136.030, RSMo 1945, amended 1947, 1949, 1965; 136.120, RSMo 1945; 149.015, RSMo 1974, amended 1982, 1993, 1994, 2001, 2005; 149.021, RSMo 1974, amended 1982; and 210.320, RSMo 1939, amended 1969, 1976, 1978, 1993, 1995.
Amendment history
AUTHORITY: sections 66.380, 136.030, 136.120, 149.021 and 210.320, RSMo 2000 and 149.015, RSMo Supp. 2005.* Cigarette Tax Regulation 5 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Amended: Filed Feb. 18, 1983, effective June 11, 1983. Amended: Filed Jan. 31, 1994, effective July 30, 1994. Amended: Filed Sept. 30, 2005, effective April 30, 2006. *Original authority: 66.380, RSMo 1967, amended 1993, 1995; 136.030, RSMo 1945, amended 1947, 1949, 1965; 136.120, RSMo 1945; 149.015, RSMo 197
Source: view the official PDF
In this chapter (17 sections)
- 12 CSR 10-16.010 · Prior Rulings
- 12 CSR 10-16.020 · Definitions
- 12 CSR 10-16.030 · Cigarette Tax Levied
- 12 CSR 10-16.040 · Tax Evidenced by Stamps
- 12 CSR 10-16.050 · Use of Tax Stamps
- 12 CSR 10-16.060 · Sample Cigarettes
- 12 CSR 10-16.070 · Discount Allowed
- 12 CSR 10-16.080 · Use of Meter Machines
- 12 CSR 10-16.090 · Purchase on Deferred Payment Basis
- 12 CSR 10-16.100 · Payment on Deferred Payment Basis
- 12 CSR 10-16.110 · Unsaleable Packages of Cigarettes
- 12 CSR 10-16.120 · Missouri Cigarette Wholesaler’s License
- 12 CSR 10-16.130 · Record Keeping Requirements
- 12 CSR 10-16.140 · Common Carriers, Bonded Warehousemen and Bailees
- 12 CSR 10-16.150 · Possession of Unstamped Cigarettes
- 12 CSR 10-16.160 · Release of Bonding Requirement
- 12 CSR 10-16.170 · Adjustments to the Distribution of St. Louis County…