I AM GOING OUT-OF-BUSINESS AND WISH TO CANCEL MY STAMPING PERMIT. HOW CAN I RECEIVE A REFUND FOR THE CIGARETTE REVENUE STAMPS THAT I DID NOT USE?
Once a taxpayer contacts the Tobacco Tax Section desiring to cancel their stamping permit, the Section notifies them in writing to provide written documentation concerning their effective out-of-business date. To receive a refund for unused stamps, the taxpayer must return the stamps to the Department along with a copy of the purchase invoice to substantiate the stamp sale. If the taxpayer purchased the stamps, and they returned them within the statute of limitations, a refund is issued to the taxpayer for the tax originally paid.
