§ 210.67, Fla. Stat. · Part II. TAX ON TOBACCO PRODUCTS OTHERTHAN CIGARETTES OR CIGARS
Refunds.
Text — 2026 Florida Statutes
Where tobacco products, on which the tax imposed by this part has been reported and paid, or which have been reported for the purpose of determining and imposing the tax for the privilege of doing business under the provisions of this part and on which the tax has been paid, are sold, shipped, or transported by the distributor to retailers, distributors, or ultimate consumers outside the state, or are returned to the manufacturer by the distributor or destroyed by the distributor, a refund or credit of such tax shall be made to the distributor.
Notes and commentary — not statutory text
History
s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0210/0210.html
- Text hash
- sha256 2c1f5a785bf5bfc72e93fbdd4e059ad6c1d2764c7413b341c804cb8687c825a1
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
- composed from the Legislature's structured HTML (one source of text; no PDF extraction); a second, independent reading of the same bytes agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.