Tennessee § 67-4-1008 Refunds for unused stamps

Tennessee Statutes

§ 67-4-1008 — Refunds for unused stamps

Tennessee § 67-4-1008

Title67

This text of Tennessee § 67-4-1008 (Refunds for unused stamps) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 67-4-1008 (2026).

Text

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.

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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.