CHAPTER 15

AUTHORIZING REBATE OF EXCISE TAX ON BEER SOLD

TO AN INSTRUMENTALITY OF THE ARMED

FORCES OF THE UNITED STATES

AN ACT TO AMEND CHAPTER 5, TITLE 4 OF THE DELAWARE CODE RELATING TO THE REBATE OF THE EXCISE TAX OF THIS STATE ON BEER SOLD TO AN INSTRUMENTALITY OF THE ARMED FORCES OF THE UNITED STATES.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. Title 4 of the Delaware Code is amended by adding thereto a new section, to be designated § 582 and to read as follows:

§ 582. Tax exemption of instrumentalities of the United States Armed Forces

The tax imposed by § 581 of this title upon beer shall be rebated to the instrumentality upon satisfactory proof being furnished to the Commission by affidavit or otherwise, as the Commission may determine, that such beer was sold to an instrumentality of the Armed Forces of the United States engaged in resale activities to members of the Armed Forces pursuant to regulations promulgated by the Secretaries of the military departments of the Department of Defense of the United States.

Approved April 6, 1955.