Section 23-1057 – CONTRACT BREWING.
23-1057. CONTRACT BREWING. (1) A contractee brewer may enter into a contractual relationship with a contractor brewer to contractually produce beer for the contractee brewer to the extent allowed by federal law. (2) Both the contractee brewer and the contractor brewer shall be separately licensed and separately owned. Beer brewed for a contractee brewer shall […]
Section 23-1046 – SEPARABILITY.
23-1046. SEPARABILITY. If any portion of this act shall be declared unconstitutional, it shall not invalidate the other provisions thereof. History: [I.C., sec. 23-1046, as added by 1961, ch. 299, sec. 8, p. 543.]
Section 23-1047 – PAYMENT OF TAXES ON BEER.
23-1047. PAYMENT OF TAXES ON BEER. Each person liable for payment of taxes on beer, as provided for in section 23-1048, Idaho Code, shall, on or before the 15th day of each month, or for such other period as the state tax commission may prescribe by rule, file a written report with the state tax […]
Section 23-1048 – LIABILITY FOR PAYMENT OF TAXES ON BEER.
23-1048. LIABILITY FOR PAYMENT OF TAXES ON BEER. (1) Every sale of beer to a retailer licensed in this state or to a consumer in this state shall constitute a sale of beer for resale or consumption in this state and such wholesaler shall be liable for the payment of taxes thereon. Sales of beer […]
Section 23-1049 – SECURITY FOR TAX.
23-1049. SECURITY FOR TAX. The state tax commission, whenever it deems it necessary to insure compliance with this act, may require any person subject to this act to place with it such security as it may determine. The amount of the necessary security shall be fixed by the state tax commission but, except as provided […]
Section 23-1050A – COLLECTION AND ENFORCEMENT.
23-1050A. COLLECTION AND ENFORCEMENT. The collection and enforcement procedures provided by the Idaho income tax act, sections 63-3042 through 63-3065A, inclusive, and sections 63-3068 and 63-3075, Idaho Code, shall apply and be available to the state tax commission for enforcement and collection of the tax imposed by this chapter, and said sections shall, for this […]
Section 23-1051 – REGULATIONS.
23-1051. REGULATIONS. The state tax commission shall be, and it is hereby, authorized to adopt and promulgate such rules and regulations as may be necessary to assure payment of taxes on beer, including, but not limited to, rules and regulations; prescribing the form and content of monthly reports required; requiring the persons liable for payment […]
Section 23-1052 – LICENSE REVOCATION OR SUSPENSION FOR FAILURE TO PAY OR REPORT TAX.
23-1052. LICENSE REVOCATION OR SUSPENSION FOR FAILURE TO PAY OR REPORT TAX. Failure to make any report or to pay any taxes at the times required shall be grounds for the director to suspend or revoke the license or certificate of approval held by the person so defaulting in the manner provided by law. History: […]
Section 23-1035 – RETAILER’S SIGNS.
23-1035. RETAILER’S SIGNS. Signs indicating that beer is sold or dispensed on any particular premises shall be displayed only on the exterior portion of the building where the licensed retailer shall carry on his business of selling beer at retail or on property on which any such building is situated and which is owned or […]
Section 23-1053 – AUDITS OF RECORDS OF LICENSEE.
23-1053. AUDITS OF RECORDS OF LICENSEE. For the purpose of ascertaining compliance with the provisions of section 23-1047 the state tax commission may, as often as it deems advisable, examine the accounts, records, documents and transactions, pertaining to or affecting the beer business of any person holding a license or certificate or [of] approval issued […]