| 4. Resale and reuse of stamps prohibited; redemption. |
| Cigarette stamps issued by the assessor pursuant to this chapter |
| may not be sold, transferred or used more than once by a |
| distributor. The assessor shall redeem any unused, uncancelled |
| stamps presented within one year of the date of purchase by any |
| licensed distributor, at a price equal to the amount paid for |
| them. The assessor may also redeem, at face value, cigarette tax |
| stamps affixed to packages of cigarettes that have become |
unsalable, provided application is made within 90 days of the |
return of the unsalable cigarettes to the manufacturer, and the |
| The Treasurer of State shall provide, out of money collected |
| pursuant to this chapter, the funds necessary for the redemption. |
