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

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.