Section 280-RICR-20-15-1.11 - Redemptions and RefundsA. Redemption of Unused Cigarette Tax: No person shall sell or transfer any stamps under the provisions of this regulation. The Tax Administrator will redeem any unused or un-cancelled indicia presented in unbroken sheets or packages by any licensed distributor within six (6) months of the date of purchase, at a price equal to ninety-eight percent (98%) of their face value.B. Reimbursement for Torn, Mutilated and Other Stamps: The law also provides for the reimbursement at ninety-eight and three-quarter percent (98.75%) of their face value of indicia affixed to packages which have become unfit for use and consumption or unsalable.C. Filing Claims for Refund: Claims for refunds of cigarette tax must be made on Form T-29 (Application for Refund of Cigarette Tax). This application must be supported by an affidavit of destruction (Form T-22) executed by authorized agents of the Division of Taxation or, in the case of cigarettes returned to the manufacturer, an affidavit from the cigarette manufacturer receiving the stamped cigarettes.280 R.I. Code R. § 280-RICR-20-15-1.11