Note: This version of section effective until 7-1-2022. See also following version of this section, effective 7-1-2022.

1. (1) shipped outside Indiana;
2. (2) returned to the manufacturer; or
3. (3) destroyed by the distributor in the presence of an employee or agent of the department.

Sec. 14. The department shall credit or refund to a distributor the tax paid under this chapter on tobacco products that are:

As added by P.L.96-1987, SEC.7.