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

Terms Used In Tennessee Code 67-4-1008

  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1001
  • Department: means the department of revenue. See Tennessee Code 67-4-1001
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
(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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