Tennessee Code 67-4-1008 – Refunds for unused stamps
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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:
Terms Used In Tennessee Code 67-4-1008
- Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1001
- Department: means the department of revenue. See Tennessee Code 67-4-1001
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105