77-4018. Tax refund or credit.
113 words·~1 min read·
/ne/chapter-77/77-4018A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
When tobacco products for which the tax imposed by the Tobacco Products Tax Act has been reported and paid are
(1)sold, shipped, or transported by the licensee to retailers, licensees, or ultimate consumers outside this state or
(2)returned to the manufacturer by the licensee, a refund or credit of the tax shall be made to the licensee. For the purpose of making such credit or refund, the Tax Commissioner may issue a tax credit or may prepare a voucher showing the net amount of such refund due. The Tax Commissioner shall have a warrant drawn upon the State Treasurer for the amount of any such refund certified by the Tax Commissioner.