17 NCAC 04E .0302. SPOILAGE OF TAXPAID BEER OR WINE

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Spoilage, breakage, or other losses of any taxpaid beer or wine may not be claimed as a deduction from the excise tax due.

History Note: Authority G.S. 105‑113.81; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 2000; March 14, 1980.

                    
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