42-3351. Bonds required of liquor wholesalers; exemption A. Every wholesaler of spirituous, vinous and malt liquors shall file with the department, in such form as the department prescribes, a bond or bonds, duly executed by the wholesaler as principal, and with a corporation duly authorized to execute and write bonds within the state as surety, […]
42-3352. Reports of distillers and manufacturers A. Every distiller or manufacturer of distilled spirits and vinous and malt liquors that sells any of those products to wholesalers within this state shall maintain in its records a copy of the invoice of the sale, showing in detail: 1. The kind of liquor or beverage sold. 2. […]
42-3353. Return and payment by cider or malt liquor wholesalers A. Every wholesaler of cider or malt liquors purchasing cider or malt liquors for resale within the state shall pay the tax under this chapter on all such liquors so purchased and add the amount of the tax to the sales price. B. The wholesaler […]
42-3354. Return and payment by spirituous or vinous liquor wholesalers A. Every wholesaler of spirituous liquors selling spirituous liquors within the state shall pay the tax under this chapter on all such liquor sold within the state and add the amount of the tax to the sales price. B. Every wholesaler of vinous liquors selling […]
42-3355. Return and payment by farm wineries, manufacturers, direct shipment licensees, microbreweries and craft distillers A. Every farm winery selling vinous liquor at retail or to a retail licensee pursuant to title 4, chapter 2 manufactured or produced on the premises, producer of vinous liquor that sells at retail pursuant to section 4-243.02 or direct […]
42-3356. Bonds required of farm wineries and direct shipment licensees; exemption A. Every farm winery that makes deliveries pursuant to section 4-205.04, subsection C, paragraph 7 or 9 or direct shipment licensee that makes deliveries pursuant to section 4-203.04 shall file with the department, in a form prescribed by the department, a bond or bonds, […]
