6-7-2-14. Credit or refund of taxes

IN Code § 6-7-2-14 (2019) (N/A)
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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.