§ 30177
80 words·~1 min read·
/ca/revenue-and-taxation-code/30177A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the denominated values, less the discount given on their purchase, of stamps or meter impressions affixed to packages of cigarettes which have prior to distribution become unfit for use, unsalable or have been destroyed, or which after distribution have become unfit for use or unsalable and have been returned for credit or have been replaced, and the board has proof of that return or destruction.