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

Nebraska Statutes

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

Nebraska § 53-161

Ch. 53Liquors

This text of Nebraska § 53-161 (Beer; credit for tax paid; when allowed) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 53-161 (2026).

Text

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.

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.