Section 7A: Worthless accounts; abatement
Section 7A. Any operator who has paid to the commissioner an excise under section three upon an account later determined to be worthless shall be entitled to an abatement of the excise paid on such worthless account. Such claim for abatement shall be filed on or before April the fifteenth of each year, covering the amount of the excise on such accounts determined to be worthless in the prior calendar year.
Any operator who shall recover an excise on an account previously determined to be worthless, for which an application for abatement has been filed, shall report and include the same in his monthly return at the time of recovery.