When cigarettes to which stamps have been affixed are unsold and are returned by the retailer or the wholesaler who paid tax on them to the wholesaler or manufacturer from whom they were originally purchased, refund of the tax paid on the cigarettes may be made in the manner prescribed by the Director of the Department of Finance and Administration.
Section: Previous 26-57-231 26-57-232 26-57-233 26-57-234 26-57-235 26-57-236 26-57-237 26-57-238 26-57-239 26-57-240 26-57-241 26-57-242 26-57-243 26-57-244 26-57-245 NextLast modified: November 15, 2016