§ 7819 - Refunds - Vermont Statutes

§ 7819. Refunds

Whenever any tobacco products upon which the tax has been paid have been sold and shipped into another state for sale or use there, or have become unfit for use and consumption or unsalable or have been destroyed, the dealer shall be entitled to a refund of the actual amount of tax paid with respect thereto. If the commissioner is satisfied that any dealer is entitled to a refund, he shall so certify to the commissioner of finance and management who shall issue his warrant in favor of the dealer entitled to receive such refund. (Added 1959, No. 231, § 7; amended 1983, No. 195 (Adj. Sess.), § 5(b).)