27-69-51 - Refund for stamps shipped into another state. - Mississippi Statutes

§ 27-69-51. Refund for stamps shipped into another state.
 

If any wholesaler subject to the provisions of this chapter shall sell or ship or transport any cigarettes into another state to a regular dealer, he shall be allowed a refund of the tax paid on such cigarettes. Said refund shall be made by way of new stamps issued to him by the commissioner upon application accompanied by sworn acknowledgment from the purchaser, showing the units, items and date of delivery, said acknowledgment to state that he has received such cigarettes, and that stamps of an aggregate value, of which refund is requested, were on the cigarettes so acknowledged; provided further, that said acknowledgment shall show that the stamps affixed to the cigarettes, for which refund is requested, have had the cancellation marked "void" by ink, or by imprinting. 
 

Sources: Codes, 1942, § 10192; Laws,  1932, ch. 92; Laws, 1934, ch. 125; Laws, 1938, ch. 118; Laws, 1985, ch. 351, § 19, eff from and after June 1, 1985.