IC 6-7-1-27: Mutilated stamps; replacement; unused stamps; refund; written authorization of department to sell or transfer stamps

Sec. 27. (a) Distributors shall notify the department when stamps or individual packages to which stamps have been affixed have become mutilated, or otherwise unfit for use. The department shall issue replacement stamps to the distributor without cost if the department determines that the stamps have not evidenced a taxable transaction.

(b) Any unused stamps may be returned to the department by the distributor who purchased such stamps, and the department shall then refund to such distributor an amount equal to that paid therefor.

(c) Sales and transfers of stamps by one (1) registered cigarette distributor to another registered cigarette distributor are not permitted unless authorization is given in writing by the department.

(d) Cigarettes sold by registered distributors to other registered distributors must not be accompanied by loose stamps.