Form Wv/tpt-722 - West Virginia Application For Refund/credit Of Tobacco Tax Page 2
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2Instructions for the Preparation of the Application for Refund/Credit of Tobacco Products Tax
Per Administrative Notice 99-18, you may apply for a credit of overpayment and/or returns to manufacturer. Your approved credit
must be applied to your next Requisition for West Virginia Cigarette Stamps. You will receive the Application for Refund/Credit
with an “approved by” signature, date and credit number. You must attach this entire sheet to the requisition. Deduct the total
amount of credit from the net amount due on the requisition.
th
The benefit of a credit vs. refund: Credits will be issued once a week. Refunds are currently processed on the 24
of each month. A
th
th
th
th
check is issued the following month on the 15
or 16
and mailed around the 20
- 25
. Usually it will take at least 6 weeks for you
to receive the check. You will be able to apply the credit toward your next stamp purchase once you receive the approved credit.
The taxpayer is only allowed to take either the full Refund or the full Credit. Partial Refund/Credit is not allowed.
There is a three (3) year statue of limitation on all cigarette stamps. Simplified: Stamps purchased three years prior to the
credit/refund application being received will be denied.
Instructions for Completing Lines 1 through 13
Line 1
Erroneous payment. Enter the date of the payment and the amount.
Line 2
Cigarettes returned to manufacturer with WV stamps affixed for packages of 20 cigarettes. The original affidavit(s)
must be attached to this application. Enter number of packages (20 cigarettes) and the date the cigarettes were
returned. Enter the gross tax amount.
Line 3
Cigarettes returned to manufacturer with WV stamps affixed for packages of 25 cigarettes. The original affidavit(s)
must be attached to this application. Enter number of packages (25 cigarettes) and the date the cigarettes were
returned. Enter the gross tax amount.
Line 4
Stamps returned to commissioner. Enter the quantity of stamps for packages of 20 cigarettes and the date the stamps
were returned. Enter the gross tax amount.
Line 5
Stamps returned to commissioner. Enter the quantity of stamps for packages of 25 cigarettes and the date the stamps
were returned. Enter the gross tax amount.
Line 6
Cigarettes (packages of 20) that have been certified lost/destroyed (fire, flood, etc.). You must attach an affidavit
witnessed by an official approved by the Tax Department. Enter gross tax amount
Line 7
Cigarettes (packages of 25) that have been certified lost/destroyed (fire, flood, etc.). You must attach an affidavit
witnessed by an official approved by the Tax Department. Enter gross tax amount
Line 8
Other tobacco products that have been certified lost/destroyed (fire, flood, etc.). You must attach an affidavit
witnessed by an official approved by the Tax Department. Enter gross invoice price of lost product
Line 9
Total amount of lines 2 through 8
Line 10
Statutory deduction pursuant to WV Code § 11-17-10
Line 11
Dealer discount from purchased stamps
Line 12
Refund Amount Due - Line 9 minus the sum of Line 10 and Line 11, or 0 if Credit is taken
Line 13
Credit Amount Due - Line 9 minus the sum of Line 10 and Line 11, or 0 if Refund is taken
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