ARSD § 64:75:04:25 — Claim of loss by wholesalers

64 : 75 : 04 : 25 . Claim
of loss by wholesalers. Any wholesaler who sustains a loss of stock due to breakage,
spoilage, or any other cause which would render the wholesaler's stock unfit
for resale and on
which any alcohol taxes were paid shall report the loss monthly on a form approved or
prescribed by the secretary. Each wholesaler shall report the date and cause of
loss,
total
volume of alcoholic beverages lost by type, and total purchase price of
alcoholic beverages
lost
by type. Any wholesaler who has filed loss claims may not dispose of the stock
until an
agent
of the department has had an opportunity to audit the loss claim.
If the claim of
loss is made by a retailer to a wholesaler, the claim shall be made within one week of receipt of
the broken or damaged stock.