Credits or Refunds for Returned, Outdated, Damaged, or Unsalable OTP, RYO, or Cigarettes

Rev 1003.03, Rev 1004.03, and Rev 1005.05 set forth the Department’s rules for obtaining a credit or refund for tobacco tax paid on returned “other tobacco products”, (OTP) and “roll your own”, (RYO) and for outdated, damaged, or unsalable cigarettes. Rev 1003.03(a)(2), Rev 1004.03(a)(2), and Rev 1005.05(d) are being amended, and Rev 1003.03(d) and Rev 1004.03(d) are being deleted, in order to modernize the Department’s signature requirements for affidavits used to obtain a credit or refund of tobacco tax paid.