Sec. 14. The department shall credit or refund to a distributor or remote seller the taxes paid under this chapter on taxable products that are: (1) shipped outside Indiana; (2) returned to the manufacturer; or (3) destroyed by the distributor in the presence of an employee or agent of the department. As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.112; P.L.137-2022, SEC.78.
Credit or refund of taxes
Ind. Code § 6-7-2-14, under Chapter 2. Tobacco Products Tax.
Ind. Code § 6-7-2-14