North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-12 - Alcohol and Beer Taxes
Chapter 81-12-01 - General Considerations - Alcohol and Beer Taxes
Section 81-12-01-06 - Beer tax credit

1. Beer wholesalers may be given credit of up to ten dollars on taxes paid on beer which cannot be sold in North Dakota upon receipt of a statement from the licensee explaining the reason such beer is not salable. Tax credits for larger amounts shall be allowed, upon satisfactory proof, after immediate notification to the tax commissioner of an event that prohibits sale of such beer in North Dakota, unless time is not important in proving the facts required by the tax commissioner.

2. Claims for tax credits on beer exported to another state shall be accompanied by a copy of the return filed in that state.

3. Invoices for sales to military reservations shall be sent to the tax commissioner with the monthly report.

4. Tax credits shall be allowed on bad accounts charged off for income tax purposes only after receipt of a copy of the tax return showing such and receipt of invoices showing the type and quantity of beverages purchased for which payment was not received.