A. The department shall redeem unused or spoiled Arizona tax stamps that
a distributor presents for redemption if those stamps are unaffixed and
purchased within two years of the date of the request for redemption and
shall pay for them from monies collected under this chapter.
B. Under rules adopted by the department, the department shall redeem the
unused amount of tax for which any meter is registered and shall pay for
it from monies collected under this chapter.
C. Nothing in this section shall be construed to provide for redemption
in the case of loss or theft of tax stamps.
D. For the purposes of this section:
1. "Redeem" means repurchase or replace Arizona tax stamps.
2. "Spoiled" means mutilated or illegible.