2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 205 CIGARETTES AND TOBACCO PRODUCTS
§ 7819 Refunds
7819. Refunds
Whenever any tobacco products upon which the tax has been paid have been sold and shipped into another state for sale or use there, or have become unfit for use and consumption or unsalable or have been destroyed, the dealer shall be entitled to a refund of the actual amount of tax paid with respect thereto. If the Commissioner is satisfied that any dealer is entitled to a refund, he or she shall so certify to the Commissioner of Finance and Management who shall issue his or her warrant in favor of the dealer entitled to receive such refund. (Added 1959, No. 231, 7; amended 1983, No. 195 (Adj. Sess.), 5(b).)
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