Minn. R. agency 181, ch. 8120, TAX ON SALE OF CIGARETTES, pt. 8120.1000
Credit for unused tax stamps which for any reason become damaged or unfit for use will be issued by the commissioner of revenue upon compliance by the distributor with the conditions in this part.
The distributor shall file an affidavit with the commissioner of revenue for credit, setting forth in detail the number of stamps, the denomination of each, and the reason why the stamps have become damaged or unfit for use.
Stamps that have been damaged or made unfit for use shall be held by the distributor until the affidavit under subpart 2 is filed with the commissioner of revenue or an authorized agent or employee of the commissioner has inspected them.
Credit will be issued by the commissioner of revenue for tax stamps that are affixed to packages being returned to the manufacturer, or affixed to packages which, or the contents of which, have become damaged and unfit for sale.
Minn. R. agency 181, ch. 8120, TAX ON SALE OF CIGARETTES, pt. 8120.1000
Statutory Authority: MS s 270.06; 270C.06; 297.10; 297F.02