Indiana § 6-7-1-27 Mutilated stamps; replacement; unused stamps; refund

Indiana Statutes

§ 6-7-1-27 — Mutilated stamps; replacement; unused stamps; refund

Indiana § 6-7-1-27

Art. 7TOBACCO TAXES

Ch. 1Cigarette Tax

This text of Indiana § 6-7-1-27 (Mutilated stamps; replacement; unused stamps; refund) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-7-1-27 (2026).

Text

Where stamps or individual packages to which
stamps have been affixed have become mutilated, or otherwise unfit for
use, distributors shall notify the department, and, if an investigation
discloses that said stamps have not evidenced a taxable transaction,
replacement stamps shall be supplied to the distributor without cost.
Any unused stamps may be returned to the department by the
distributor who purchased such stamps, and the department shall then
refund to such distributor an amount equal to that paid therefor.
Formerly: Acts 1947, c.222, s.26.

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Where stamps or individual packages to which
stamps have been affixed have become mutilated, or otherwise unfit for
use, distributors shall notify the department, and, if an investigation
discloses that said stamps have not evidenced a taxable transaction,
replacement stamps shall be supplied to the distributor without cost.
Any unused stamps may be returned to the department by the
distributor who purchased such stamps, and the department shall then
refund to such distributor an amount equal to that paid therefor.
Formerly: Acts 1947, c.222, s.26.