[Editor's note: This section takes effect only if a ballot issue is approved by the people at the next regular general election in November 2020. See the editor's note following the article heading.] Where nicotine products, upon which the tax imposed by this article 28.6 has been reported and paid, are shipped or transported by the distributor to retailers without the state to be sold by those retailers, are shipped or transported by the distributor to a consumer without the state on or after January 1, 2021, or are returned to the manufacturer by the distributor or destroyed by the distributor, credit of such tax may be made to the distributor in accordance with regulations prescribed by the department.
Source: L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1202, § 18, effective (see editor's note).