Tenn. Code Ann. § 67-4-1008: Refunds for unused stamps

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:

(1) The revenue stamps have been returned to the department and are unused; or

(2) The stamps have been cancelled by an agent appointed by the commissioner on unused or unsalable products and returned to the manufacturers.