Preheat the oven to 350F.
In a medium bowl, whisk together the flour, cocoa powder, baking powder, baking soda, and salt.
In the bowl of a stand mixer, cream together the butter and sugars until light and fluffy.
Add in the eggs, one at a time, beating well after each addition, then pour in the vanilla extract.
Now, add in the dry ingredients alternating with the sour cream. Add in about half of the dry mixture, followed by the sour cream, and finishing with the rest of the dry ingredients. Beat until just combined.
Line 3 muffin pans with cupcake liners { the colors don't matter as you will remove the wrappers anyway!} Fill the cups about ⅔ of the way, being careful not to overfill. You want the cupcakes to come out flat!
Bake cupcakes for 12-15 minutes, until a toothpick inserted in the center comes out clean with just a few crumbs.
Set aside and let cool completely before filling.
In the bowl of a stand mixer fitted with the whisk attachment, beat together the butter and powdered sugar for the frosting.
Beat until combined, then slowly pour in the heavy cream. Turn mixer onto high to make sure the cream gets whipped.
Add in the vanilla and salt, and mix everything together. Set aside until ready to stuff.
When cupcakes are completely cooled, remove wrappers and fill them with creme!
Fill a pastry bag fitted with a Wilton 230 tip {stuffing tip} with the creme, and carefully insert the frosting tip in the center of the cupcake and squeeze. Go slowly and be careful, the cupcakes can fall apart when overfilled!
Melt the chocolate chips in a small bowl or pot, and simply dip the tops of the cupcakes into the melted chocolate. Smooth the top with the back of a spoon if desired, and set on a wire rack to let the excess drip off.
Place in fridge to let chocolate harden for at least 30 minutes before serving, and refrigerate leftovers.