1. (a) A holder of a wine bottler's or winery permit who possesses wine on which the state excise tax has been paid and which is to be refiltered, reconditioned or destroyed and who desires to be reimbursed for the state tax may notify the district supervisor of the commission. The district supervisor shall assign one or more inspectors to make an inventory of the amount of wine to be reconditioned, refiltered, or destroyed.
2. (b) The inventory report shall be executed in quadruplicate on a form furnished by the commission. Such form shall show: date; number and size of containers; trade name of permittee; permit number; class of permit; address and amount of tax paid on such wine. The report shall be signed and sworn to before a notary public or other officer authorized to administer oaths by the said permittee or his authorized representative. The de facto original and two other originals shall be sent by the inspector to the administrator and the fourth original given the permittee and retained by him in his permanent file for a period of two years.
3. (c) The inventory report shall be construed to be a request by the permittee for tax credit. If the administrator approves the request, he shall notify the permittee in writing. After receiving such written notice, the permittee may, on his next succeeding payment of the state excise tax on wine, deduct from his remittance any tax credit then existing on the account. If the administrator refuses the request in whole or in part he shall notify the permittee in writing and shall state therein the reason therefor.
4. (d) No holder of a wine bottler's permit shall bottle any wine other than that which is owned by him. No holder of a Class A or Class B winery permit shall bottle any wine other than that which is manufactured or blended by such permittee.
5. (e) It shall be unlawful for any holder of a wine bottler's permit or winery permit to bottle or rebottle wine from a container of less than five gallons.
6. (f) It shall be unlawful for the holder of a wine bottler's permit or winery permit, or any agent, servant or employee to have in his possession any wine, in containers of less than five gallons except for the purpose of lawful sale.

Source Note:The provisions of this §41.27 adopted to be effective January 1, 1976.