§ 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.