§ 14-118. Refund of tax.

Latest version.

Whenever any cigarettes have been sold and shipped by a wholesale dealer, jobber or retail dealer into another city or state for sale or use there or have become unfit for use and consumption or are unsalable or have been destroyed, such wholesale dealer, jobber or retail dealer shall be entitled to a refund of the actual amount of tax paid on such cigarettes. If the director of finance or duly authorized representative is satisfied that any wholesale dealer, jobber or retail dealer is entitled to a refund, they shall be authorized to make the refund.

(Ord. No. 11268, § 1, 11-4-96)

                    
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