- On the 7th of the month following the close of each quarter, an account shall be forwarded by every brewer to the Collector in which shall be shown the total quantity of beer issued during the quarter, the amount of duty paid, the quantity of beer returned unsold to the brewer and amount claimed or received as refund of duty. The collector shall after testing the correctness of the entries forward a copy to the Excise Commissioner for record in his office by the end of the month at the latest succeeding the close of the quarter.