Section 74.32. Refunds for Pennsylvania manufacturers on sales to exempt parties

In the event any malt or brewed beverages upon which the tax has been paid by a manufacturer have been sold to commissaries, ship’s stores or voluntary unincorporated organizations of the armed forces personnel operating under regulations promulgated by the Secretary of Defense, the manufacturer shall be entitled to a refund of the actual amount of tax paid by him, upon condition that he shall make affidavit and furnish proof that the malt or brewed beverages were so sold.