[§245-32]  Tax refund or credit forcigarettes and tobacco products shipped for sale or use outside the State. (a)  The department shall adopt rules to provide a tobacco tax refund or creditto a licensee who has paid a tobacco tax on the distribution of cigarettes ortobacco products that are shipped to a point outside the State for subsequentsale or use outside the State.

(b)  This part shall not apply to cigarettes ortobacco products that are distributed in this State to consumers and that aresubsequently taken outside the State. [L 2000, c 249, pt of §1]