1401.1 The tax shall not apply to alcoholic beverages returned by a retail licensee to the holder of a manufacturer's or a wholesaler's license.

1401.2 The tax shall not apply to losses of alcoholic beverages occasioned by breakage, spoilage, or theft.

1401.3 Each loss of alcoholic beverage shall be proved by the licensee to the satisfaction of the OTR.

SOURCE: Commissioner's Order issued October 1, 1958, as published at 3 DCRR §7.3(e); as amended by Commissioner's Order 61-2029 (November 22, 1961); as amended by Final Rulemaking published at 35 DCR 4947 (June 24, 1988); as amended by Final Rulemaking published at 51 DCR 4309 (April 30, 2004); as amended by Final Rulemaking published at 55 DCR 12991 (December 26, 2008 – Part 2).