§ 582 — Refund of tax paid by importers or wholesalers on beer sold to instrumentalities of the armed forces of the United States

Delaware § 582

• Jurisdiction: Delaware
• Title: 4
• Ch. 5: LICENSES AND TAXES
• Subch.: Taxes

Text

(a) Any tax paid by an importer or wholesaler to the Department of Finance, pursuant to § 581 of this title, on alcoholic liquors that are sold by such importer or wholesaler to an instrumentality of the armed forces of the United States shall be refunded to such importer or wholesaler by the Department of Finance.

(b) Any importer or wholesaler entitled to a refund of tax under this section may, instead of filing a claim for refund, take credit therefor against taxes imposed by § 581 of this title and due upon alcoholic liquor subsequently purchased by such importer or wholesaler.

(c) The Commissioner may make and publish rules and regulations with respect to refunds and credits allowed by this section, and such rules and regulations as are not inconsistent with this title shall have the force and effect of law.

Legislative History

60 Del. Laws, c. 322, § 1 ; 72 Del. Laws, c. 374, § 1 ; 72 Del. Laws, c. 486, § 9