(a) The department shall adopt procedures for a refund or credit to a licensee in the amount of the denominated value, less the discount given under AS 43.50.540 , for
(1) unused or damaged stamps;
(2) stamps affixed to cigarette packages that have become unfit for use or sale, are destroyed, or are returned to the manufacturer for credit or replacement if the licensee provides proof acceptable to the department that the cigarettes have not been and will not be consumed in this state; or
(3) stamps affixed to cigarette packages that are sold or distributed outside the state if the licensee provides proof acceptable to the department that the cigarettes have not been and will not be consumed in this state and the licensee is properly licensed in the jurisdictions outside the state where the sales or distributions are made.
(b) A refund or credit under (a) of this section may not be allowed for stamps affixed to cigarette packages in violation of this chapter or AS 45.53.
Section: Previous 43.50.520 43.50.530 43.50.540 43.50.550 43.50.560 43.50.570 43.50.580 43.50.590 43.50.600 43.50.610 43.50.620 43.50.625 43.50.630 43.50.640 43.50.650 NextLast modified: November 15, 2016