32 V.S.A. § 7819 — Refunds

Whenever any 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, the licensed wholesale dealer shall
be entitled to a refund of the actual amount of tax paid with respect thereto. If
the Commissioner is satisfied that any licensed wholesale dealer is entitled to a
refund, he or she shall so certify to the Commissioner of Finance and Management who
shall issue his or her warrant in favor of the licensed wholesale dealer entitled
to receive such refund. (