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 seq. 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. FIVE PERCENT BY WEIGHT AND WHOLESALE TAX ACT

Authority: T.C.A. § 67-101. Administrative History: Original rule certified June 7, 1974.