Minn. R. 8120.1200
Current through Register Vol. 48, No. 51, June 17, 2024
Credit will be issued by the commissioner of revenue for unaffixed tax stamps that are returned to the commissioner and are fit for sale.
Refunds for unused tax stamps can only be made when the distributor discontinues business. No refund shall be made until the commissioner has had an opportunity to audit the records of the distributor and is satisfied that no further tax is due.
Minn. R. 8120.1200
Statutory Authority: MS s 270.06; 270C.06; 297.10; 297F.02