Columbia Refunds ordinance (§ 26-56)
Chapter 26: Taxation · Article III. Cigarettes
The business services administrator is authorized to adopt, prescribe and promulgate rules and regulations including a monthly cigarette tax reporting form with regard to the presentation and proof of claim for refunds and credits.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 26-56
Text from Supplement 139 (September 3, 2026).
Last checked November 1, 2026. The city's official copy controls; this page is a reading copy, not legal advice.