1. (a) A person paying tax on cigarettes which are destroyed, or which are returned unsalable to the manufacturer, before sale, may claim a credit on a return of the tax paid on the destroyed or unsalable cigarettes.
2. (b) If a claim for credit is made for cigarettes returned unsalable, the claim for credit must be supported by a credit invoice issued by the manufacturer.
3. (c) If a person is entitled to a credit under this section after having filed a final return under 15 AAC 50.120(e), the person may claim a refund of the tax. A claim for refund must be filed on a form provided by the department and must include the number and circumstances of the cigarettes destroyed or returned unsalable.

(Eff. 2/27/83, Register 85; am 7/8/2020, Register 235)

Authority: AS 43.05.080, AS 43.50.090, AS 43.50.150