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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 10 - Tobacco Tax Law
§ 67-4-1008. Refunds for Unused Stamps
Universal Citation: TN Code § 67-4-1008 (2020)
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:
- The revenue stamps have been returned to the department and are unused; or
- The stamps have been cancelled by an agent appointed by the commissioner on unused or unsalable products and returned to the manufacturers.
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