Credit or refund of taxes
Sec. 14. The department shall credit or refund to a distributor the
tax paid under this chapter on tobacco products that are:
(1) shipped outside Indiana;
(2) returned to the manufacturer; or
(3) destroyed by the distributor in the presence of an employee
or agent of the department.
As added by P.L.96-1987, SEC.7.
Last modified: May 28, 2006