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:
Structure 2021 Tennessee Code
Chapter 4 - Privilege and Excise Taxes
§ 67-4-1005. Rate on Other Tobacco Products
§ 67-4-1007. Counterfeiting and Misuse of Stamps
§ 67-4-1008. Refunds for Unused Stamps
§ 67-4-1022. Drop Shipments — Procedure
§ 67-4-1023. Liability for Undelivered Goods
§ 67-4-1031. Reconciliation of Tax on Cigarettes Produced by Cigarette Rolling Machines