Section 39-18-109 - Taxpayer remedies(a) Interpretation requests. There are no specific applicable provisions for interpretation requests for this chapter. (b) Appeals. There are no specific applicable provisions for appeals for this chapter. (c) Refunds. The department shall redeem any unused and uncancelled stamps presented by a wholesaler. (d) Credits. Credit shall be given by the department for taxes paid on unsalable merchandise when the department is satisfied the merchandise has been returned to the manufacturer and when evidenced by a statement signed by the wholesaler and a manufacturer's representative certifying the number of packages returned. (e) Redemption. There are no specific applicable provisions for redemption for this chapter. (f) Escrow. There are no specific applicable provisions for escrow for this chapter.