Mutilated stamps; replacement; unused stamps; refund
Sec. 27. 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.)
Last modified: May 28, 2006