Where tobacco products, on which the tax imposed by this part has been
reported and paid, or which have been reported for the purpose of determining
and imposing the tax for the privilege of doing business under the provisions
of this part and on which the tax has been paid, are sold, shipped, or
transported by the distributor to retailers, distributors, or ultimate
consumers outside the state, or are returned to the manufacturer by the
distributor or destroyed by the distributor, a refund or credit of such
tax shall be made to the distributor.