US Lawyer Database

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 23-1055 – UNLAWFUL SALE, PURCHASES AND ACTS.

23-1055. UNLAWFUL SALE, PURCHASES AND ACTS. It shall be unlawful: (a) for any brewer manufacturing beer outside this state or for any foreign distributor to sell beer for resale or consumption in this state except to dealers and wholesalers licensed in this state; (b) for any dealer or wholesaler licensed in this state to purchase […]

Section 23-1056 – USE OF ALTERNATIVE METHOD — TIME WHEN AUTHORIZED.

23-1056. USE OF ALTERNATIVE METHOD — TIME WHEN AUTHORIZED. Use of said alternative method of payment of taxes imposed on beer as provided for in sections 23-1047 through 23-1055, shall not be authorized until the state tax commission shall adopt and promulgate a regulation permitting use of such method. On and after the effective date […]

Section 23-1038 – SUSPENSION, REVOCATION, AND REFUSAL TO RENEW LICENSES.

23-1038. SUSPENSION, REVOCATION, AND REFUSAL TO RENEW LICENSES. When the director shall make a determination to revoke, to suspend, or to refuse grant of renewal of license issued pursuant to the terms of this act for any violation of or failure to comply with the provisions of this act or rules promulgated by the director […]

Section 23-1025 – LICENSE AND TRANSFER FEES — ALCOHOL BEVERAGE CONTROL FUND.

23-1025. LICENSE AND TRANSFER FEES — ALCOHOL BEVERAGE CONTROL FUND. All moneys from license and transfer fees that are collected by the director pursuant to the provisions of this chapter shall be paid over to the state treasurer for deposit in the alcohol beverage control fund created in section 23-940, Idaho Code. All other moneys […]