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.
Structure Indiana Code
6-7-1-0.3. Use of Revenue Stamps Paid for Before July 1, 2002, After June 30, 2002; Conditions
6-7-1-0.4. Use of Revenue Stamps Paid for Before July 1, 2007, After June 30, 2007; Conditions
6-7-1-1. Purpose; Liability for Tax; Separation of Price and Tax
6-7-1-4. "Person" or "Company"
6-7-1-8. "Consumption", "Consumer", and "Consume"
6-7-1-13.5. Carriers; Liability for Unpaid Taxes
6-7-1-14. Stamps; Evidence of Tax Paid
6-7-1-15.1. Metered Tax Stamping Machines; Recharging
6-7-1-16. Distributor's Registration Certificate; Application Fee; Bond; Refunds
6-7-1-17.5. Credit Against the Cost of Certain Stamps
6-7-1-18. Affixing Stamps; Invoices
6-7-1-19. Distributors' Records and Reports
6-7-1-21. Selling Packages With Counterfeit Stamps; Affixing Used Stamps; Offenses
6-7-1-22. Record Keeping Violations; Offense
6-7-1-23. Other Violations; Offense
6-7-1-25. Search Warrants for Untaxed Cigarettes
6-7-1-27. Mutilated Stamps; Replacement; Unused Stamps; Refund
6-7-1-28.1. Taxes, Registration Fees, Fines, and Penalties Collected; Disposition
6-7-1-29.3. Cigarette Tax Fund; Deposit to Clean Water Fund
6-7-1-30.2. Appropriations for Local Health Funds
6-7-1-30.5. Appropriations to Local Health Maintenance Fund
6-7-1-31.1. Cities and Towns; Cumulative Capital Improvement Fund; Use
6-7-1-32.1. Mental Health Centers Fund; Annual Appropriation to Division; Use of Money by Division
6-7-1-35. Tax Evasion; Unlawful Advertising
6-7-1-36. Evasion of Tax; Offense
6-7-1-37. Electronic Filing of Reports and Remitting of Taxes