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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 52 Pa.B. 3204 (May 28, 2022).

61 Pa. Code § 71.6. Refunds or credits for cigarette tax stamps.

§ 71.6. Refunds or credits for cigarette tax stamps.

 (a)  Affixed tax stamps. A refund or credit for cigarette tax stamps purchased by a cigarette stamping agent which have been affixed to packages of cigarettes will be made to the agent upon satisfactory proof presented to the Department that the tax-stamped cigarettes have been withdrawn from the market because they are unsaleable, sold to persons exempt from the tax under the act, or lost or destroyed by fire, casualty or Act of God. A refund or credit will not be granted for cigarette tax paid upon stamped cigarettes that have been stolen.

   (1)  A cigarette stamping agent’s refund or credit shall be based upon the face value of the stamps, less commissions allowed the cigarette stamping agent under the act.

   (2)  If the cigarettes are returned to the manufacturer, the cigarette stamping agent shall give to the Department a sworn statement by the manufacturer certifying receipt of the returned cigarettes.

 (b)  Unaffixed tax stamps. The Department may issue a refund or a credit to present or former cigarette stamping agents for previously-purchased, unaffixed tax stamps when the Department deems a refund or credit appropriate such as when a cigarette stamping agent is no longer qualified to affix tax stamps, when a cigarette stamping agent is in liquidation, when a cigarette stamping agent possesses damaged tax stamps that are unfit for use or when a cigarette stamping agent possesses stamps that have been superseded by stamps of a newer design or denomination.

   (1)  The Department will issue a refund or credit for unaffixed tax stamps for the actual amount of cigarette tax paid for the stamps if satisfactory proof is presented to the Department within the time permitted under section 1253 of the act (72 P. S. §  8253). A claim for a refund or credit may not be filed when cigarette tax stamps have not been paid for in full. The Department will determine whether the cigarette stamping agent is entitled to either a refund or credit and the method of payment.

   (2)  Unaffixed stamps shall accompany the claim, which shall be sent to the Department by registered mail or other method approved by the Department.


   The provisions of this §  71.6 issued under section 6 of the Fiscal Code (72 P. S. §  6); section 1291 of the Tax Reform Code of 1971 (72 P. S. §  8291); and sections 209-A, 214-A, 215-A and 227-A of the act of April 9, 1929 (P. L. 343, No. 176) (72 P. S. § §  209-A, 214-A, 215-A and 227-A).


   The provisions of this §  71.6 adopted February 13, 1998, effective February 14, 1998, 28 Pa.B. 979.

Cross References

   This section cited in 61 Pa. Code §  71.5 (relating to cigarette tax stamps).

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