Refunds for Unused Stamps

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Privilege and Excise Taxes
  5. Tobacco Tax Law
  6. Refunds for Unused Stamps

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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.


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