Section 155.184 - Credit for Tax Paid(a) The comptroller may adopt rules providing for a credit or refund for tax paid on tobacco products if the tobacco products have become unfit for use or consumption or unsalable.(b) The comptroller may not allow a credit or refund under this section unless the comptroller is satisfied that the tobacco products are unfit for use or consumption or unsalable or have been returned to the manufacturer. Acts 1997, 75th Leg., ch. 1423, Sec. 19.107, eff. Sept. 1, 1997 Acts 1991, 72nd Leg., ch. 409, Sec. 63, eff. June 7, 1991 Amended by Acts 1989, 71st Leg., ch. 240, Sec. 86, eff. Oct. 1, 1989 Acts 1981, 67th Leg., p. 1682, ch. 389, Sec. 1, eff. Jan. 1, 1982.