(1) 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.
(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.