Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-04 - Miscellaneous Tax Division
Chapter 1320-04-01 - Beer and Alcoholic Beverages of Not More Than Five Percent by Weight and Wholesale Tax Act
Section 1320-04-01-.10 - DESTRUCTION OF BEER

Current through September 24, 2024

Any beer or other such beverage of not more than five percent (5%) by weight held by a licensed brewery, wholesaler or distributor in his inventory, or in transit by any means within this state, which becomes unsalable for any reason, or is damaged, and which is to be destroyed must be destroyed under the supervision of the Commissioner of Revenue or his authorized representative. Any person having beer to be destroyed must retain this beer in his possession until a minimum of fifty 24/12 oz. cases of beer, or its equivalent, has been accumulated and submit a list of such beverages stating the quantity, size of container and package and the reason for the requested destruction to the Commissioner of Revenue 10 days prior to the date on which such beer is to be destroyed. Provided, however, any person having beer to be destroyed in a quantity less than fifty 24/12 oz. cases, or its equivalent, may likewise have the beer destroyed under the supervision of the Commissioner of Revenue or his authorized representative. However, the expense incurred by the Department in so doing shall be borne by the person requesting the destruction and such person shall make payment for such expense to the Department of Revenue promptly upon being billed. Otherwise such destroyed beer may not be included in any inventory reduction in determining tax due under provisions of Section 57-6-101, et. seq., Tennessee Code Annotated.

Authority: T.C.A. § 67-1-102.

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