N.J.A.C. 18:5-4.3 - Redemption of Unused or Mutilated Tax Stamps

(a) A refund equal to the face value, less the discount allowed at the time of the purchase of the stamp by said distributor or dealer, is made to licensed distributors on returned, unused, or mutilated but identifiable cigarette decalcomania tax stamps when accompanied by a properly executed Claim for Refund (Form A-3730).

(b) Unused or mutilated but identifiable tax stamps held by wholesale or retail dealers must be returned for credit to a licensed distributor, unless the Director permits otherwise.