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-.11 - ADJUSTMENTS FOR BREAKAGE
Universal Citation: TN Comp Rules and Regs 1320-04-01-.11
Current through September 24, 2024
Claims for credit because of breakage for purposes of reducing inventory in determining tax due under provisions of T.C.A. § 57-6-101 et seg. are to be made monthly. Adjustments to secure compliance with provision of said sections will be made by a representative of the department on completion of periodic audits.
Authority: T.C.A. §67-101.
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