54:40A-19 - Redemption and refund of stamps - New Jersey Statutes

54:40A-19.  Redemption and refund of stamps
    The director shall redeem any unused or mutilated, but identifiable, stamps  that any distributor or dealer may present for redemption, and refund therefor  the face value of said stamps, less the discount allowed by the director at the  time of the purchase of the stamps by said distributor or dealer.  In the event  any stamped cigarettes are shipped out of this State, or are sold to those  agencies or instrumentalities which this State is prohibited from taxing under  the Constitution or the statutes of the United States, by any distributor or  dealer, a refund of the face value of said stamps, less the discount allowed by  the director at the time of the purchase of the stamps by said distributor or  dealer, shall be made upon the application of the distributor or dealer on  forms prescribed by the director together with such evidence and proof of sale  as the director shall require.

     L.1948, c. 65, p. 163, s. 409.  Amended by L.1957, c. 92, p. 179, s. 1.