Section 8251 - Refund of taxA refund of any tax imposed by this article shall be made to a person on proof satisfactory to the department, that the claimant:
(1) Paid the tax on cigarettes withdrawn by him from the market.(2) Shipped cigarettes into another state for sale or use therein under the conditions as provided by the regulations promulgated by the department.(3) Sold to persons exempt from the tax under the provisions of this article or regulations prescribed thereunder.(4) Had possession of cigarettes which were lost (otherwise than by theft) or destroyed by fire, casualty or act of God.(5) Paid the tax in error.(6) Has no further use for cigarette stamps originally purchased by him.1971, March 4, P.L. 6, No. 2, art. XII, § 1251, added 1981, Dec. 21, P.L. 482, No. 141, § 5, effective in 30 days.