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.Acts 1965, ch. 118, § 7; T.C.A., § 67-3125.
Tennessee Legal Code