Tobacco Tax Stamp Refunds - Loss Due to Theft

This Maryland law allows tobacco tax stamp buyers to get a refund for stamps lost due to theft, expanding previous rules that excluded theft from covered losses. To qualify, the taxpayer must submit a police report detailing the stolen items and a notarized affidavit confirming the claim is true. The law also requires that if the stolen property is later recovered, the taxpayer must return the refund and faces a fine of double the refund amount for making a false claim.