GroundRules
AS 43.50.335: Tax credits and refunds.
Where this section sits in the code
- Title 43. Revenue and Taxation.
- Chapter 50. Tobacco Taxes and Sales.
- Article 3. Excise Tax on Certain Tobacco Products.
The department shall adopt procedures for a refund or credit to a licensee of the tax paid for tobacco products that have become unfit for sale, are destroyed, or are returned to the manufacturer for credit or replacement if the licensee provides proof acceptable to the department that the tobacco products have not been and will not be consumed in this state.
Collected 2026-09-02T06:19:28Z. Source file · JSON