Section 74.35. Refunds on malt beverage rendered unsalable by reason of damage or destruction

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In the event any malt or brewed beverages, upon which the tax has been paid by a manufacturer shall be rendered unsalable by reason of damage or destruction, such 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 satisfactory to the Department that the malt beverages were so damaged or destroyed.

                    
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