44-20-21. Transfer of stamps prohibited--Redemption of unused stamps

No person shall sell or transfer any stamps under the provisions of this chapter.  The tax administrator shall redeem any unused, uncancelled stamps presented in unbroken sheets or packages, under rules and regulations of the tax administrator, by any licensed distributor within six (6) months of the date of purchase, at a price equal to ninety-eight percent (98%) of their face value.