§ 10-512. Tax refundable in certain cases.

Latest version.

The department of finance may make and promulgate rules and regulations providing for the refund to a dealer of taxes paid on alcoholic beverages which:
(1)

Being damaged and unfit for sale, are destroyed by such dealer under proper authorization or are returned to the dealer or manufacturer for credit to such dealer; or

(2)

Are sold in interstate commerce or outside of the city on and after proper showing and authentic proof by the dealer, satisfactory to the department that such alcoholic beverages were destroyed, returned to the manufacturer or dealer, shipped interstate or sold outside of the city.

(Code 1956, § 5-92)

State law reference

Similar provisions, R.S. 26:347.

                    
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