CHAPTER 322
FORMERLY
HOUSE BILL NO. 782
AN ACT TO AMEND CHAPTER 5, TITLE 4 OF THE DELAWARE CODE RELATING TO REFUND OF TAXES PAID BY IMPORTERS OR WHOLESALERS TO THE 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. Amend Chapter 5, Title 4 of the Delaware Code by adding a new section thereto to read as follows:
"§582. Refund of Tax Paid by Importers or Wholesalers on Beer Sold to Instrumentalities of the Armed Forces of the United States.
(a) Any tax paid by an importer or wholesaler to the Department of Finance pursuant to §581 of this Title on beer that is sold by such importer or wholesaler to an instrumentality of the Armed Forces of the United States shall be refunded to such importer or wholesaler by the Department of Finance.
(b) Any importer or wholesaler entitled to a refund of tax under this section may instead of filing a claim for refund take credit therefor against taxes imposed by §581 of this Title and due upon alcoholic liquor subsequently purchased by such importer or wholesaler.
(c) The Commission shall make and publish such rules and regulations with respect to the refund and credit allowed by this section as it deems proper, and all such rules and
regulations that are not inconsistent with the provisions of this Title shall have the force and effect of law."
Approved February 7, 1976