Section 476. Refunds; sales of stamps

Whenever any cigarettes upon which
  stamps have been placed or tobacco products upon which the tax has  been
  paid have been sold and shipped into another state for sale or use there
  or  have become unfit for use and consumption or unsalable, or have been
  destroyed, or whenever the commissioner of taxation  and  finance  shall
  have  determined  that  any  tax imposed by this article shall have been
  paid in error, the agent, dealer or tobacco products distributor, as the
  case may be, shall be entitled to a refund of the actual amount  of  tax
  so paid, provided application therefor is filed with the commissioner of
  taxation  and  finance within two years after the stamps were affixed to
  such cigarettes or the tax was paid upon such tobacco  products,  except
  if   an   agreement   under  the  provisions  of  section  four  hundred
  seventy-eight (extending the period for determination of tax imposed  by
  this  article)  is  made within the two-year period for the filing of an
  application for refund provided for in  this  section,  the  period  for
  filing  an  application  for refund shall not expire prior to six months
  after the expiration of the period within which a determination  may  be
  made  pursuant  to  the  agreement  or  any  extension  thereof.  If the
  commissioner of taxation and finance is satisfied  that  any  dealer  is
  entitled  to a refund he shall issue to such dealer stamps of sufficient
  value to cover the refund of the tax on cigarettes or  may,  subject  to
  audit  by  the comptroller, make a refund of the tax on cigarettes or on
  tobacco products. No person shall sell or offer for sale  any  stamp  or
  stamps  issued  under  this  article except by written permission of the
  commissioner of taxation and finance. The commissioner of  taxation  and
  finance  may  redeem unused stamps lawfully in possession of any person.
  The commissioner of taxation and finance may prescribe  necessary  rules
  and  regulations  concerning  refunds,  sales of stamps, and redemptions
  under the provisions of this article.