139.80 Refunds, credits. If tobacco products or vapor products upon which the tax has been reported and paid are shipped or transported by the distributor to consumers to be consumed outside the state or to retailers or subjobbers outside the state to be sold by those retailers or subjobbers outside the state or are returned to the manufacturer by the distributor or destroyed by the distributor, the tax may be refunded or credited to the distributor, as prescribed by the department. Any overpayment of the tax imposed under s. 139.78 may be refunded or credited to the taxpayer, as prescribed by the department.
History: 1981 c. 20; 2019 a. 9.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
Chapter 139 - Beverage and tobacco taxes.
139.02 - Fermented malt beverages tax.
139.035 - Wine shipped directly to individuals in this state.
139.05 - Payment of malt beverages tax.
139.06 - Liquor tax returns; exceptions.
139.08 - Powers and duties of the secretary of revenue.
139.092 - Audits; additional assessments; refunds.
139.10 - Refunds by secretary of administration.
139.18 - Presumptions from possession.
139.20 - Compulsory testimony.
139.26 - Prosecutions by attorney general.
139.30 - Cigarette tax; definitions.
139.31 - Tax imposed; exceptions.
139.315 - Cigarette inventory tax imposed; procedures.
139.321 - Unlawful possession of cigarettes.
139.323 - Refunds to Indian tribes.
139.325 - Agreements with Indian tribes.
139.36 - Refunds for unusable stamps.
139.362 - Bad debt deductions.
139.39 - Administration and enforcement.
139.395 - Theft of tax moneys.
139.40 - Seizure and confiscation.
139.41 - Place to place delivery.
139.44 - Interest and penalties.
139.45 - Prosecutions by attorney general.
139.76 - Imposition; exceptions.
139.77 - Distributors, monthly returns.
139.79 - Permits; distributor; subjobber.
139.801 - Bad debt deductions.
139.803 - Refunds to Indian tribes.
139.805 - Agreements with Indian tribes.
139.83 - Administration and enforcement.