Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 50. Tobacco Taxes and Sales
Section 335. Tax Credits and Refunds.
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AS 43.50.335. Tax Credits and Refunds.

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.

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