Form Com/att-603 - Wholesaler'S Claim For Credit - Cigarette Tax Stamps Page 2
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1
2INSTRUCTIONS FOR USING FORM COM/ATT-603
In accordance with Section13-901, Tax General Article of the Annotated code of Maryland, refunds in the form
of credit for Cigarette Excise Tax Stamps will be given only for the following reasons:
A.
Stamps that are mutilated or damaged, whether or not affixed to a container of cigarettes. In this case, the
stamps must be physically returned with Form COM/ATT-603 or witnessed by an authorized representative
of the MATT Regulatory Division (attach copy of auditor’s receipt).
B.
Stamped cigarettes that are unsalable and returned to the manufacturer. In this case, the following must also
be submitted:
1.
Freight ticket showing date and number of cigarettes returned.
2.
Manufacturer’s packing slip signed by the manufacturer’s representative and listing the number of
cigarettes to be returned by taxing jurisdiction (including unstamped).
3.
Wholesaler’s Affidavit Form COM/ATT-601 listing the amount of cigarettes being returned (stamped
and unstamped). The affidavit must match the corresponding freight ticket.
4.
Manufacturer’s affidavit (forms supplied by manufacturer) listing the number of Maryland stamped
packs received from the licensee.
NOTE: Items 1 through 3 must be submitted to our office within one year of the date shipped from the licensee’s
location. Item 4 should be submitted to our office within one year of the date received at the manufacturer’s location.
It is recommended that all items (1 through 4) be submitted simultaneously.
C.
Stamps on carton flaps. Flaps with stamps on them must be returned with Form COM/ATT-603.
D.
Multiple stamps cancelled by a representative of the Comptroller’s Office. Attach a copy of representative’s
receipt.
E.
The licensee’s discontinuing the affixing of stamps. In the case of the discontinuance of business, a cash refund
will be made. In all other instances, a credit will be issued.
General Information
‚
Submit Form COM/ATT-603, in triplicate, to the MATT Regulatory Division, Louis L. Goldstein Treasury
Building, P.O. Box 2999, Annapolis, Maryland 21404-2999. Submit only one of all other required documents.
‚
Claims must be submitted within 1 year of the date of loss, destruction, return to manufacturer, or other
condition necessitating the claim.
‚
With regard to item “B” above, failure to submit documents within the time frame stated could result in denial
of credit. If your claim is denied, however, such information would be considered in an audit of your firm.
‚
As a result of your claim, a credit will be issued on an approved MATT credit form. The original of this credit
may only be applied to a future tax stamp order with the MATT Regulatory Division. Credits should be
used within 6 months of their issuance.
‚
The law also provides for a credit for lost or destroyed stamps in the State because of fire, flood, other disaster,
vandalism or malicious mischief except loss due to theft. Should such a loss be incurred, contact the MATT
Regulatory Division for instructions.
‚
Questions pertaining to the proper completion of this form or those related to claims in general should be
directed to the MATT Regulatory Division at 410-260-7382.
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