§ 3-10-21 - Refund of taxes and service fees on lost, unmarketable, or condemned beverages.
SECTION 3-10-21
§ 3-10-21 Refund of taxes and service feeson lost, unmarketable, or condemned beverages. – (a) Holders of manufacturer's, wholesaler's, and retailer's licenses issuedpursuant to this title shall, upon claim made to the liquor controladministrator, receive a refund of any taxes and service fees previously paidon alcoholic beverages, which were lost, rendered unmarketable, or condemned byan authorized official by reason of:
(1) Fire, flood, casualty, or other disaster; or
(2) Breakage, destruction, or other damage (but not includingtheft) resulting from vandalism or malicious mischief, if this disaster ordamage occurred in this state and if these alcoholic beverages were held andintended for sale at the time of this disaster or other damage. Refundsprovided in this section shall be made to the person holding the alcoholicbeverages for sale at the time of the disaster or other damage.
(b) No refund shall be allowed under this section unless:
(1) A claim is filed within six (6) months after the dateupon which the alcoholic beverages were lost, rendered unmarketable orcondemned by an authorized official; and
(2) The claimant furnishes satisfactory proof to the liquorcontrol administrator that the claimant:
(i) Was not indemnified by any valid claim of insurance orotherwise in respect of the taxes or service fees on the alcoholic beveragescovered by the claim; and
(ii) Is entitled to payment under this section.
(c) No claim of less than one hundred dollars ($100) isallowed under this section with respect to any disaster or other damage (as thecase may be).
(d) When payment has been made under this section in respectof the tax or service fee on the alcoholic beverages condemned by an authorizedofficial or rendered unmarketable, the alcoholic beverages shall be destroyedunder the supervision as the liquor control administrator may prescribe, unlessthe alcoholic beverages were previously destroyed under supervisionsatisfactory to the liquor control administrator.