Nebraska § 53-161 Beer; credit for tax paid; when allowed

Nebraska Statutes

§ 53-161 — Beer; credit for tax paid; when allowed

Nebraska·Ch. 53 Liquors

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.

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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.

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Legislative History

Source: Laws 1935, c. 116, § 51, p. 407; Laws 1941, c. 109, § 1, p. 431; C.S.Supp.,1941, § 53-351; R.S.1943, § 53-161; Laws 1951, c. 173, § 1, p. 662; Laws 1955, c. 201, § 2, p. 571; Laws 1961, c. 259, § 7, p. 771; Laws 1963, c. 311, § 5, p. 938; Laws 1965, c. 321, § 1, p. 913; Laws 1991, LB 344, § 46.