Section 23-1401. RETURNS AND LOSSES

Latest version.

1401.1The tax shall not apply to alcoholic beverages returned by a retail licensee to the holder of a manufacturer's or a wholesaler's license.

1401.2The tax shall not apply to losses of alcoholic beverages occasioned by breakage, spoilage, or theft.

1401.3Each loss of alcoholic beverage shall be proved by the licensee to the satisfaction of the OTR.

source

Final Rulemaking published at 51 DCR 4309 (April 30, 2004); as amended by Final Rulemaking published at 55 DCR 12991 (December 26, 2008).

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');