54:40A-19 - Redemption and refund of stamps
54:40A-19.Ā Redemption and refund of stamps
The director shall redeem any unused or mutilated, but identifiable, stampsĀ that any distributor or dealer may present for redemption, and refund thereforĀ the face value of said stamps, less the discount allowed by the director at theĀ time of the purchase of the stamps by said distributor or dealer.Ā In the eventĀ any stamped cigarettes are shipped out of this State, or are sold to thoseĀ agencies or instrumentalities which this State is prohibited from taxing underĀ the Constitution or the statutes of the United States, by any distributor orĀ dealer, a refund of the face value of said stamps, less the discount allowed byĀ the director at the time of the purchase of the stamps by said distributor orĀ dealer, shall be made upon the application of the distributor or dealer onĀ forms prescribed by the director together with such evidence and proof of saleĀ as the director shall require.
L.1948, c. 65, p. 163, s. 409.Ā Amended by L.1957, c. 92, p. 179, s. 1.
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The director shall redeem any unused or mutilated, but identifiable, stampsĀ that any distributor or dealer may present for redemption, and refund thereforĀ the face value of said stamps, less the discount allowed by the director at theĀ time of the purchase of the stamps by said distributor or dealer.Ā In the eventĀ any stamped cigarettes are shipped out of this State, or are sold to thoseĀ agencies or instrumentalities which this State is prohibited from taxing underĀ the Constitution or the statutes of the United States, by any distributor orĀ dealer, a refund of the face value of said stamps, less the discount allowed byĀ the director at the time of the purchase of the stamps by said distributor orĀ dealer, shall be made upon the application of the distributor or dealer onĀ forms prescribed by the director together with such evidence and proof of saleĀ as the director shall require.
L.1948, c. 65, p. 163, s. 409.Ā Amended by L.1957, c. 92, p. 179, s. 1.
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