Refunds or credits for unused stamps and for unsalable, destroyed, or certain
returned cigarette packages.
(a) The department shall adopt procedures for a refund or credit to a licensee
in the amount of the denominated value, less the discount given under
AS 43.50.540, for
(1) unused or damaged stamps;
(2) stamps affixed to cigarette packages that have become unfit for use
or sale, are destroyed, or are returned to the manufacturer for credit
or replacement if the licensee provides proof acceptable to the department
that the cigarettes have not been and will not be consumed in this state; or
(3) stamps affixed to cigarette packages that are sold or distributed
outside the state if the licensee provides proof acceptable to the department
that the cigarettes have not been and will not be consumed in this state
and the licensee is properly licensed in the jurisdictions outside the
state where the sales or distributions are made.
(b) A refund or credit under (a) of this section may not be allowed for
stamps affixed to cigarette packages in violation of this chapter or AS 45.53.