42-3209. Redemption of unused or spoiled
tobacco product stamps and meter registration


A. The department shall redeem unused or spoiled stamps that a cigarette
distributor presents for redemption and shall pay for them from monies collected under
this chapter.


B. Under rules adopted by the department, the department shall redeem the unused
amount of tax for which any meter is registered and shall pay for it from monies
collected under this chapter.