35 Miss. Admin. Code Pt. VIII, Subpt. 3, Ch. 01 — Stamps shall be properly affixed to cigarettes; stamp invoices

100 The following tobacco is contraband and subject to confiscation without the need of a
warrant if found present by the Department or its agents:

# 1.

Any cigarettes which, if a wholesaler, are in its possession for more than 72 hours and
have not been authorized to be segregated for interstate sale or maintained in a
bonded warehouse; or, if a retailer, are in its possession for more than 48 hours; and
a. Which do not have the applicable stamp properly affixed as required; or
b. Which are possessed by a wholesaler or retailer who doesn't have a tobacco
permit or whose permit has been revoked.

# 2.

Any other tobacco product,
a. Which are possessed by a wholesaler or retailer who doesn't have a tobacco
permit or whose permit has been revoked; or
b. Upon which the proper excise tax has not been paid.
101 Affixed as required means,
1. So securely affixed as to require the continued application of water or of steam to
remove it, or otherwise affixed so that it may not be removed without destruction or
mutilation; and
2. A materially complete stamp is affixed, as opposed to merely a partial stamp.
Although a small portion of the stamp may be missing and still be considered
"materially complete", the stamp is not considered "materially complete" if it does
not clearly indicate the due payment of the tax and/or clearly identify, by serial
number or otherwise, the permittee who affixed the stamp to the particular package as
required by Miss. Code Ann. Section 27-69-3(r). All digits within the serial number
or letters within the word "Mississippi" must be legible. Any stamp which fails to
meet these standards will be considered "partial stamps" and subject the cigarettes, to
which it is affixed, to confiscation.
102 Retailers and wholesalers shall maintain all stamp invoices separately from other invoices
for a period of three years from the date of purchase of such stamps. Failure to do so may
be considered a violation of Miss. Code Ann. Section 27-69-37.
103 (Reserved)
Chapter 02 Refund
100 Refund on Damaged or Unfit Goods
101 Pursuant to Miss. Code Ann. Section 27-69-49, there are certain circumstances under
which a dealer may receive a refund due to cigarettes which have become unfit for use
and consumption, unsalable, or for any other legitimate loss which may occur, upon proof
of such loss.
102 Any cigarettes which are shown to be six (6) months or older will be presumed to be unfit
for use and consumption for purposes of Miss. Code Ann. Section 27-69-49.
103 All refunds under this regulation shall be made in the form of new stamps being issued to
the dealer. The value of the refund shall be equal to the aggregate value of the tax paid on
the goods adjudged to be unfit for use, consumption, or unsalable.
104 The request for refund shall be accompanied by an affidavit prepared pursuant to Miss.
Code Ann. Section 27-69-49.
105 Any cigarettes for which a refund is paid shall not be offered for sale or given away
within this State.
106 (Reserved)
200 Refund on Goods Shipped into Other States
201 Any wholesaler who ships to another state cigarettes upon which the proper Mississippi
tax has been previously paid and upon which a Mississippi stamp is affixed may request a
refund of the tax paid on such cigarettes pursuant to Miss. Code Ann. Section 27-69-51.
202 Such refund shall consist of new stamps issued to it by the Commissioner in an amount
equal to the aggregate value of the tax previously paid.
203 A request for such refund must be accompanied by an affidavit from the purchaser
swearing certain information, including the units and items received, dates of delivery,
acknowledgment of receipt, that Mississippi stamps were on the cigarettes in an amount
equal to the amount of refund being requested by the wholesaler, and an acknowledgment
that the stamps affixed to the cigarettes for which refund is requested have had the
cancellation marked "void" by ink or by imprinting.
204 (Reserved)