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§245-33

Unused stamps; cancellation of stamps

Tobacco · Chapter 245 — Cigarette Tax and Tobacco Tax Law · Part II. Stamping of Cigarettes

The department shall adopt rules for a refund or credit to a licensee in the amount of the denominated values less any discount applied pursuant to section 245-22(e) of any unused stamps. The department may provide by rule for the cancellation of stamps. [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3; am L 2021, c 116, §10]

Source / Amendment history

[L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3; am L 2021, c 116, §10]