US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2559.  WHEN CREDIT MAY BE OBTAINED FOR TAX PAID. (1) Where tobacco
products upon which the tax imposed by this chapter has been reported and
paid, are shipped or transported by the distributor to retailers without the
state, to be sold by those retailers, or are returned to the manufacturer by
the distributor or destroyed by the distributor, credit of such tax may be
made to the distributor in accordance with rules prescribed by the commission.
    (2)  Taxes paid on tobacco products sold on or after January 1, 2000, on
accounts later found to be worthless and actually charged-off may be credited
upon a subsequent payment of the tax on tobacco products or, if no such tax is
due, refunded. If all or part of such an account is thereafter collected, the
tax shall be paid based upon the proportion of the amount collected.