HB 1699 -- Cigarette Retailer Tax Refunds

Sponsor:  Hosmer

This bill disallows any refund to a cigarette retailer of sales
tax illegally or erroneously overcharged on the amount of any
cigarette excise tax included in the retail price of cigarettes
unless the overcharge is refunded to the person who paid the
tax.  If the illegally or erroneously overcharge on the amount
of any cigarette excise tax is not refunded to the person who
paid the tax, it will be retained by the Director of Revenue.