A request for such refund must be accompanied by an affidavit from the purchaser swearing certain information, including the units and items received, dates of delivery, acknowledgment of receipt, that Mississippi stamps were on the cigarettes in an amount equal to the amount of refund being requested by the wholesaler, and an acknowledgment that the stamps affixed to the cigarettes for which refund is requested have had the cancellation marked "void" by ink or by imprinting.
35 Miss. Code. R. 8-03-02-203