The department shall adopt procedures for a refund or credit to a licensee of the tax paid for tobacco products that have become unfit for sale, are destroyed, or are returned to the manufacturer for credit or replacement if the licensee provides proof acceptable to the department that the tobacco products have not been and will not be consumed in this state.
Section: Previous 43.50.300 43.50.310 43.50.320 43.50.330 43.50.335 43.50.340 43.50.350 43.50.360 43.50.370 43.50.390 NextLast modified: November 15, 2016