RCW 66.24.305
Refunds of taxes on unsalable wine and beer.
The board may refund the tax on wine imposed by RCW 66.24.210, and the tax on beer imposed by RCW 66.24.290, when such taxpaid products have been deemed to be unsalable and are destroyed within the state in accordance with procedures established by the board.
[ 1975 1st ex.s. c 173 § 11.]
NOTES:
Severability—Effective date—1975 1st ex.s. c 173: See notes following RCW 66.08.050.
Structure Revised Code of Washington
Title 66 - Alcoholic Beverage Control
Chapter 66.24 - Licenses—Stamp Taxes.
66.24.010 - Licensure—Issuance—Conditions and restrictions—Limitations—Temporary licenses.
66.24.012 - License suspension—Noncompliance with support order—Reissuance.
66.24.013 - License suspension—Electronic benefit cards.
66.24.015 - Nonrefundable application fee for retail license.
66.24.025 - Transfer of license—Fee—Exception—Corporate changes, approval—Fee.
66.24.035 - Combination spirits, beer, and wine license.
66.24.055 - Spirits distributor license.
66.24.065 - Spirits license fee distribution.
66.24.120 - Vacation of suspension on payment of penalty.
66.24.145 - Craft distillery—On-premises and off-premises consumption—Tasting room age restrictions.
66.24.146 - Tasting room license.
66.24.1471 - Distilleries, craft distilleries, off-site tasting rooms—Food offerings required—Rules.
66.24.1472 - Jointly operated off-site tasting rooms—Jointly operated consumption areas.
66.24.1473 - Off-site tasting rooms—Number of licenses.
66.24.148 - Distilleries, craft distilleries, off-site tasting rooms—Rules.
66.24.150 - Manufacturer's license—Scope—Fee.
66.24.155 - Alcohol manufacturers—Ancillary activities—Penalties.
66.24.160 - Spirits importer's license—Fee.
66.24.165 - Local wine industry association license—Fee.
66.24.175 - Farmers markets—Wine and beer sampling endorsement.
66.24.179 - Wine retailer reseller endorsement—Beer and/or wine specialty shop licensee.
66.24.185 - Bonded wine warehouse storage license—Qualifications and requirements—Fee.
66.24.200 - Wine distributor's license—Fee.
66.24.203 - Wine importer's license—Principal office—Report—Labels—Fee.
66.24.206 - Out-of-state winery—Certificate of approval—Fee.
66.24.240 - Domestic brewery's license—Fee.
66.24.244 - Microbrewery's license—Fee.
66.24.248 - Packaging services endorsement.
66.24.250 - Beer distributor's license—Fee.
66.24.261 - Beer importer's license—Principal office—Report—Labels—Fee.
66.24.305 - Refunds of taxes on unsalable wine and beer.
66.24.310 - Representative's license—Qualifications—Conditions and restrictions—Fee.
66.24.320 - Beer and/or wine restaurant license—Containers—Fee—Caterer's endorsement.
66.24.330 - Tavern license—Fees.
66.24.350 - Snack bar license—Fee.
66.24.363 - Grocery store—Beer and wine tasting endorsement.
66.24.375 - "Society or organization" defined for certain purposes.
66.24.380 - Special occasion license—Fee—Penalty.
66.24.395 - Interstate common carrier's licenses—Class CCI—Fees—Scope.
66.24.410 - Liquor by the drink, spirits, beer, and wine restaurant license—Terms defined.
66.24.450 - Liquor by the drink, spirits, beer, and wine private club license—Qualifications—Fee.
66.24.452 - Private club beer and wine license—Fee.
66.24.480 - Bottle clubs—License required.
66.24.481 - Public place or club—License or permit required—Penalty.
66.24.495 - Nonprofit arts organization license—Fee.
66.24.520 - Grower's license—Fee.
66.24.530 - Duty free exporter's license—Class S—Fee.
66.24.540 - Motel license—Fee.
66.24.550 - Beer and wine gift delivery license—Fee—Limitations.
66.24.580 - Public house license—Fees—Limitations.
66.24.590 - Hotel license—Fee—Limitations.
66.24.600 - Nightclub license.
66.24.610 - VIP airport lounge operator.
66.24.630 - Spirits retail license.
66.24.640 - Licensed distillers operating as spirits retailers/distributors.
66.24.650 - Theater license—Beer, strong beer, and wine.
66.24.655 - Theater license—Spirits, beer, strong beer, and wine.
66.24.660 - Liquor sales at self-checkout registers.
66.24.670 - Liquor sampling activities.
66.24.675 - Beer and wine sampling on licensee premises.
66.24.680 - Senior center license.
66.24.690 - Caterer's license.
66.24.695 - Bonded and nonbonded spirits warehouse license.
66.24.700 - Gift certificates.
66.24.900 - Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.