53-161. Beer; credit for tax paid; when allowed.
77 words·~1 min read·
/ne/chapter-53/53-161A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The commission shall allow credit to any wholesaler for tax paid under section 53-160
(1)for beer shipped out of this state for sale and consumption outside of the state or
(2)for beer returned to the manufacturer for credit, substitution, or replacement, and such credit shall be allowed whether such beer is a part of the original inventory of such wholesaler or returned to such wholesaler by a licensee authorized to purchase beer from a wholesaler.