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 […]
Section 23-1036 – TAP MARKERS.
23-1036. TAP MARKERS. Every faucet, spigot or other dispensing apparatus used on the premises of a licensed retailer for dispensing draught beer shall conspicuously indicate thereon the brand or trade name of the beer or the trademark of the manufacturer of the beer drawn therefrom. History: [I.C., sec. 23-1036, as added by 1961, ch. 299, […]
Section 23-1054 – REFUND OF TAXES.
23-1054. REFUND OF TAXES. (1) If the tax commission determines that any amount due under this chapter has been paid more than once or has been erroneously or illegally collected or computed, the commission shall set forth that fact in its records and the excess amount paid or collected may be credited on any amount […]
Section 23-1037 – DETERMINATION TO REVOKE, SUSPEND OR REFUSE RENEWAL OF LICENSE BY DIRECTOR — MONETARY PENALTY.
23-1037. DETERMINATION TO REVOKE, SUSPEND OR REFUSE RENEWAL OF LICENSE BY DIRECTOR — MONETARY PENALTY. (1) In the event of a conviction of any brewer manufacturing beer in this state or of any wholesaler or retailer licensed under the provisions of this chapter, of any law of the state of Idaho, or of the United […]