42-3008. Refunds


A. The tax imposed by this chapter upon any articles or substances shall be
refunded when the amount of the tax has been paid and when either:


1. Proof is made to the department that the articles or substances were exported
from this state or that the stamps have been affixed to articles or substances upon which
stamps are not required.


2. The luxury becomes unfit for sale due to breakage or spoilage.


B. The manner of making proof shall be in accordance with rules adopted by the
department.