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2021 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 (2021)
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on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
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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