- On the 7th of the first month after the close of each quarter of the excise year, an account in Form R.B. 15, shall be forwarded by every brewer to the District Excise Officer of the charge, in which shall be shown the total quantity of the beer returned unsold to brewery and the amount claimed or received as refund of duty. The District Excise Officer shall, after testing the correctness of the entries forward a copy to the Excise Commissioner for record in his office on the 15th of the month succeeding the close of the quarter.
