§ 420. Definitions. As used in this article: 1. “Person” includes an individual, copartnership, limited liability company, society, association, corporation, joint stock company, and any combination of individuals and also an executor, administrator, receiver, trustee or other fiduciary. 2. “Alcohol” means ethyl alcohol, hydrated oxide of ethyl or spirit of wine, from whatever source or […]
§ 421. Registration of distributors. 1. General. The commissioner, upon the application of a distributor, shall register such distributor in suitable books to be kept by the department for that purpose, conditioned upon the obtaining of appropriate licenses pursuant to the alcoholic beverage control law, and the continuance of such license shall be a continuing […]
§ 422. Bonds of distributors. The tax commission may require any distributor to file with the department of taxation and finance a bond issued by a surety company approved by the superintendent of financial services as to solvency and responsibility and authorized to transact business in the state or other security acceptable to the tax […]
§ 423. Cancellation of registration of distributors. The registration of any distributor may be cancelled by the commissioner upon its failure to file a bond or other security when required, and the registration of a distributor may be cancelled by the commissioner upon its failure to comply with any of the provisions of this article […]
§ 424. Taxes imposed. 1. There are hereby levied and imposed on a distributor and a noncommercial importer excise taxes at the following rates: (a) Fourteen cents per gallon upon beers; (b) Thirty cents per gallon upon still wines, except cider containing more than three and two-tenths per centum of alcohol by volume, upon which […]
§ 425. Special provision as to imposition of taxes on certain alcoholic beverages. If a person shall receive any alcoholic beverages from the distributor with respect thereto, under such circumstances so as to preclude the collection of the taxes under this article, because this state was without power to impose such taxes under this article […]
§ 425-a. Presumption of taxability. For the purpose of the proper administration of the taxes imposed by this article and to prevent evasion thereof, it shall be presumed with respect to this chapter that all alcoholic beverages possessed or found in this state are subject to the taxes imposed by this article until the contrary […]
§ 426. Records to be kept by brand owners, distributors, owners and others. Every brand owner, distributor, owner or other person shall keep a complete and accurate record of all purchases and sales or other dispositions of alcoholic beverages, and a complete and accurate record of the number of gallons of beers produced, manufactured, brewed […]
§ 427. Requirement and content of invoice on the sale of liquors. 1. Every sale of liquors, except a sale at retail of ninety liters or less, shall be evidenced by and recorded on an individual, serially numbered invoice, and, with respect to each such sale, the seller therein shall make and complete such invoice […]
§ 428. Records and reports of transportation. 1. Every person transporting alcoholic beverages within this state, whether such transportation originates within or without this state, when required by the commissioner, shall keep a true and accurate record of all alcoholic beverages so transported, showing such facts with relation to such alcoholic beverages and their transportation […]
§ 429. Payment of tax; returns. 1. Every distributor, noncommercial importer or other person shall, on or before the twentieth day of each month, file with the department of taxation and finance a return, on forms to be prescribed by the commissioner and furnished by such department, stating separately the number of gallons, or lesser […]
§ 430. Determination of tax. If a distributor, noncommercial importer or other person files a return under this article, but such return is incorrect or insufficient, the commissioner of taxation and finance shall determine the amount of tax due at any time within three years after the return was filed (whether or not such return […]
§ 431. Proceedings to recover tax. 1. Whenever any distributor, noncommercial importer or other person shall fail to pay, within the time limited herein, any tax which he is required to pay under the provisions of this article, the attorney-general shall, upon the request of the department of taxation and finance, enforce payment of such […]
§ 432. Tax to be paid but once; foreign and interstate commerce; injunction. Nothing in this article shall be construed to require the payment to the department of taxation and finance of the taxes imposed by this article more than once on any quantity of alcoholic beverages sold or used within this state. No provision […]
§ 433. Penalties and interest. 1. (a)(i) A distributor who or which fails to file a return or to pay any tax within the time required by or pursuant to this article (determined with regard to any extension of time for filing or paying) shall be subject to a penalty of ten per centum of […]
§ 434. Refunds. 1. Whenever the commissioner of taxation and finance shall determine that any moneys received under the provisions of this article were paid in error, he may cause the same to be refunded, with interest, in accordance with such rules and regulations as he may prescribe, except that no interest shall be allowed […]
§ 434-a. Mailing rules; holidays. 1. If any return, claim, statement, notice, application, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under authority of any provision of this article is, after such period or such date, delivered by […]
§ 435. Deposit and disposition of revenue. All taxes, interest and penalties collected or received by the tax commission under the taxes imposed by this article shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter.
§ 436. General powers of the tax commission. The powers conferred upon the tax commission by sections one hundred seventy-one and one hundred seventy-one-b of this chapter shall, so far as applicable, be exercisable with respect to the provisions of this article.
§ 437. Returns to be secret. 1. Except in accordance with proper judicial order or as in this section or otherwise provided by law, it shall be unlawful for the tax commission, any tax commissioner, any officer or employee of the department of taxation and finance, or any officer or person who, pursuant to this […]
