Section 436.2205 – Repealed. 2011, Act 166, Eff. Oct. 1, 2012.
436.2205 Repealed. 2011, Act 166, Eff. Oct. 1, 2012. Compiler’s Notes: The repealed section pertained to imposition and levy of tax on retail selling price of spirits for consumption off premises and deposit to liquor purchase revolving fund.
Section 436.2207 – Legislative Findings and Declarations; Programs to Promote Tourism and Convention Business; Acquisition of Convention Facilities; Imposition of Tax on Spirits for Consumption Off Premises; Deposit of Proceeds; Convention Facility Development Fund.
436.2207 Legislative findings and declarations; programs to promote tourism and convention business; acquisition of convention facilities; imposition of tax on spirits for consumption off premises; deposit of proceeds; convention facility development fund. Sec. 1207. (1) The legislature finds and declares that there exists in this state a continuing need for programs to promote tourism and […]
Section 436.2201 – Imposition of Tax; Levy; Collection; Computations; Deposit of Proceeds; Secondary Road Patrol and Training Fund; General Fund; Inventory.
436.2201 Imposition of tax; levy; collection; computations; deposit of proceeds; secondary road patrol and training fund; general fund; inventory. Sec. 1201. (1) In addition to any taxes imposed by law, there is imposed and levied upon and collected a specific tax equal to 4% of the retail selling price of spirits. The commission shall collect […]
Section 436.2203 – Imposition of Tax; Levy; Collection; Computation; Deposit of Proceeds; State School Aid Fund.
436.2203 Imposition of tax; levy; collection; computation; deposit of proceeds; state school aid fund. Sec. 1203. (1) In addition to any and all taxes imposed by law, there is imposed, levied upon, and collected a specific tax equal to 4% retail selling price of spirits. The tax shall be collected by the commission at the […]