GroundRules
RS 26:347: Refunds
Where this section sits in the code
- 343. Taxes on beverages of high alcoholic content in lieu of other state excise taxes
The secretary may make refunds or allow a tax credit to wholesale dealers on account of taxes paid on beverages of high and low alcoholic content which, being damaged and unfit for sale, are destroyed by the dealer or returned to the manufacturer or jobber. No refund or credit shall be allowed for breakage.
Collected 2026-09-14T04:55:24Z. Source file · JSON