Authorizing a claimant who buys tobacco tax stamps to receive a refund for tobacco tax stamps affixed to stolen property; requiring the claimant to provide the Comptroller with certain documentation when making a claim for a refund; and providing for a fine for making a false claim of double the amount of any tax refund received in addition to any other authorized penalties.

Statutes affected:
Text - First - Tobacco Tax Stamp Refunds - Loss Due to Theft: 13-901 Tax General
Text - Third - Tobacco Tax Stamp Refunds - Loss Due to Theft: 13-901 Tax General