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.
Neb. Rev. Stat. § 53-161
Beer; credit for tax paid; when allowed
Laws 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; La…
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.