67-4-1008 - Refunds for unused stamps. - Tennessee Statutes

67-4-1008. Refunds for unused stamps.

The commissioner is empowered to allow and make refunds for tobacco tax revenue stamps purchased from the commissioner or the commissioner's agent, upon submission of a written claim substantiated by such evidence as the commissioner may require to establish that:

     (1)  The revenue stamps have been returned to the department and are unused; or

     (2)  The stamps have been cancelled by an agent appointed by the commissioner on unused or unsalable products and returned to the manufacturers.

[Acts 1965, ch. 118, § 7; T.C.A., § 67-3125.]