The product value of tobacco products sold and shipped or given and shipped to a person in another state may be deducted from the product value subject to the tax imposed by the Tobacco Products Tax Act; provided that the department may require the person to submit proof satisfactory to the department that the tobacco products have been sold and shipped or given and shipped to a person in another state.
History: 1978 Comp., § 7-12A-5, enacted by Laws 1986, ch. 112, § 6.
Effective dates. — Laws 1986, ch. 112, § 14 made Laws 1986, ch. 112, § 6 effective July 1, 1986.
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