Section 27

Deemed removal of excisable goods 

(1) A licensed manufacturer who cannot account, to the satisfaction of the Commissioner, for any quantity of excisable goods manufactured shall be deemed to have removed those goods from excise control in the month in which the discrepancy arose.

(2) A licensed manufacturer shall notify the Commissioner of any discrepancies between the manufacturer’s actual and recorded inventory as soon as the manufacturer becomes aware of the discrepancy.