To receive a credit for damaged tobacco stamps, please complete Stamp Worksheet Form 551. The number of stamps you are returning should be listed on the Stamp Worksheet Form 551 in Column B. You can receive credit for the stamps if at least 50% of the stamp is showing. Credits can only be obtained by the company or individual who purchased the stamps.
Reference: Tenn. Code Ann. § 67-4-1008, Tenn. Comp. R. & Regs. 1320-04-03-.08.