Redemption of unused or spoiled tax stamps and meter registration; definitions
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.