Section 35.01.10.023 - CREDIT FOR RETURNED TOBACCO PRODUCTS01.Credit Allowed. When tobacco products have been returned to the manufacturer, credit will be allowed against future tax only if: a. The distributor has an itemized credit memorandum or credit invoice from the manufacturer; andb. The distributor has a bill of lading or manufacturer's credit receipt which can be traced to the credit memorandum and which verifies the amount shipped to the manufacturer.02.Notice of Returned Tobacco Products. The Tax Commission reserves the right to require the distributor to notify the Tax Commission in writing at least five (5) working days prior to shipment of any tobacco products returned to the manufacturer. If required, the notice must include a complete description of the item returned, the quantity to be returned, and the wholesale sales price of the item, and the date items will be shipped.03.Verifying Shipments. The Tax Commission reserves the right to verify the shipment of all tobacco products returned to the manufacturer and further reserves the right to delay the shipment until such time as a mutual appointment can be arranged for verifying such shipment.Idaho Admin. Code r. 35.01.10.023