27-69-49 - Refund on damaged goods; how obtained.
§ 27-69-49. Refund on damaged goods; how obtained.
The commissioner may promulgate rules and regulations providing for refunds to dealers of the face value of stamps affixed to any cigarettes which have become unfit for use and consumption, unsalable, or for any other legitimate loss which may occur, upon proof of such loss. Refund is to be made by issuing new stamps of an aggregate value of the tax paid on the goods adjudged to be unfit for use, consumption, unsalable, or any other loss suffered.
Provided, that the proof of loss required to obtain a refund of the amount so authorized, shall be in written form, supported by affidavit of the applicant, his agent or representative, or other person familiar with the facts relied upon, setting out in detail the facts and circumstances under which the loss occurred, which affidavit shall be in the following form:
"State of ________
County of ________
Personally appeared before the undersigned authority, authorized by the laws of the State of ________ to administer oaths, ________, who states upon oath that he is the applicant (or officer, agent or representative of the applicant), for a refund of the value of tobacco stamps heretofore affixed to taxable cigarettes intended for sale in the State of Mississippi, which cigarettes had become unsalable because of the fact that ________ (Here recite the facts with reference to nature of damage, or other facts relied upon for refund) which facts are personally known to the affiant to be true and correct, and which facts are here represented under oath to be true, for the purpose of obtaining the refund applied for.
Witness my signature this ________ day of ________ A.D. 2________.
______________ (Signature of officer)
______________ (Official title of officer)"
(SEAL)
The commissioner shall keep a permanent record of all such refunds made by him, in his office, and shall receive credit for such refunds.
No cigarettes which have been adjudged unfit for use and consumption, or unsalable, shall again be offered for sale in this state, and any person selling or offering to sell, or to give away, any such cigarettes shall be guilty of a misdemeanor.
Sources: Codes, 1942, § 10191; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1938, ch. 118; Laws, 1985, ch. 351, § 18, eff from and after June 1, 1985.