§ 25.212. Beer returned to brewery from which removed.
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/us/cfr/t27/s§ 25.212·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If beer on which the tax has been determined or paid is returned to the brewery from which removed, the brewer shall take the quantity of beer as an offset or deduction against the quantity of beer removed for consumption or sale from the brewery on that business day, as provided in § 25.159 (Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended, 1390, as amended (26 U.S.C. 5056, 5415))
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- Pub. L. 85-859
- 72 Stat. 1335
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§ 25.212
Beer returned to brewery from which removed.
Pub. L.Pub. L. 85-859
Stat.72 Stat. 1335
Cites 3Cited by 0 across 0 sources