When credit may be obtained for tax paid
(1) Where tobacco products upon which the tax imposed by this chapter has
been reported and paid, are shipped or transported by the distributor
to distributors or retailers outside the state, to be sold by those distributors
or retailers, or are returned to the manufacturer by the distributor or
destroyed by the distributor, credit of such tax may be made to the distributor
in accordance with rules prescribed by the commission.
Taxes paid on tobacco products sold on or after January 1, 2000, on accounts
later found to be worthless and actually charged-off may be credited upon
a subsequent payment of the tax on tobacco products or, if no such tax
is due, refunded. If all or part of such an account is thereafter collected,
the tax shall be paid based upon the proportion of the amount collected.