53-161 Beer; credit for tax paid; when allowed. - Nebraska Statutes

53-161. Beer; credit for tax paid; when allowed.The commission shall allow credit to any wholesaler for tax paid under section 53-160 (1) for beer shipped out of this state for sale and consumption outside of the state or (2) for beer returned to the manufacturer for credit, substitution, or replacement, and such credit shall be allowed whether such beer is a part of the original inventory of such wholesaler or returned to such wholesaler by a licensee authorized to purchase beer from a wholesaler. SourceLaws 1935, c. 116, § 51, p. 407; Laws 1941, c. 109, § 1, p. 431; C.S.Supp.,1941, § 53-351; R.S.1943, § 53-161; Laws 1951, c. 173, § 1, p. 662; Laws 1955, c. 201, § 2, p. 571; Laws 1961, c. 259, § 7, p. 771; Laws 1963, c. 311, § 5, p. 938; Laws 1965, c. 321, § 1, p. 913; Laws 1991, LB 344, § 46.