§ 476. Refunds; sales of stamps. Whenever any cigarettes upon which
stamps have been placed or tobacco products upon which the tax has been
paid have been sold and shipped into another state for sale or use there
or have become unfit for use and consumption or unsalable, or have been
destroyed, or whenever the commissioner of taxation and finance shall
have determined that any tax imposed by this article shall have been
paid in error, the agent, dealer or tobacco products distributor, as the
case may be, shall be entitled to a refund of the actual amount of tax
so paid, provided application therefor is filed with the commissioner of
taxation and finance within two years after the stamps were affixed to
such cigarettes or the tax was paid upon such tobacco products, except
if an agreement under the provisions of section four hundred
seventy-eight (extending the period for determination of tax imposed by
this article) is made within the two-year period for the filing of an
application for refund provided for in this section, the period for
filing an application for refund shall not expire prior to six months
after the expiration of the period within which a determination may be
made pursuant to the agreement or any extension thereof. If the
commissioner of taxation and finance is satisfied that any dealer is
entitled to a refund he shall issue to such dealer stamps of sufficient
value to cover the refund of the tax on cigarettes or may, subject to
audit by the comptroller, make a refund of the tax on cigarettes or on
tobacco products. No person shall sell or offer for sale any stamp or
stamps issued under this article except by written permission of the
commissioner of taxation and finance. The commissioner of taxation and
finance may redeem unused stamps lawfully in possession of any person.
The commissioner of taxation and finance may prescribe necessary rules
and regulations concerning refunds, sales of stamps, and redemptions
under the provisions of this article.