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.

NOTES:

Severability—Effective date—1975 1st ex.s. c 173: See notes following RCW 66.08.050.

Terms Used In Washington Code 66.24.305

  • Beer: means any malt beverage, flavored malt beverage, or malt liquor as these terms are defined in this chapter. See Washington Code 66.04.010
  • Board: means the liquor and cannabis board, constituted under this title. See Washington Code 66.04.010
  • Wine: means any alcoholic beverage obtained by fermentation of fruits (grapes, berries, apples, et cetera) or other agricultural product containing sugar, to which any saccharine substances may have been added before, during or after fermentation, and containing not more than twenty-four percent of alcohol by volume, including sweet wines fortified with wine spirits, such as port, sherry, muscatel, and angelica, not exceeding twenty-four percent of alcohol by volume and not less than one-half of one percent of alcohol by volume. See Washington Code 66.04.010
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