R.I. Gen. Laws § 44-20-22 — Reimbursement for mutilated and other stamps — Claims

The distributor shall be reimbursed, at a price equal to ninety-eight and three-fourths
percent (98.75%) of their face value, for stamps purchased by the distributor which,
in the process of affixing to packages, have become torn, mutilated, or unfit for
use, or which, after affixing, have become detached, or in cases of the withdrawal
from the market in this state by a manufacturer, of cigarettes upon which stamps have
been impressed, or in those cases that the tax administrator, with the approval of
the attorney general, after proof satisfactory to the tax administrator, determines
that the distributor ought equitably to be reimbursed. All claims for reimbursement
shall be made under oath to the tax administrator upon forms to be obtained by the
tax administrator, and contain the information and proof the tax administrator may
require. Claims for reimbursement shall be paid by the general treasurer from the
general fund, upon certification by the tax administrator and with approval of the
controller.