438 – Sale of Stamps Authorized.
§ 438. Sale of stamps authorized. 1. Notwithstanding any other provision of this article, the tax commission may by regulation provide that the taxes on alcoholic beverages shall be collected through the sale of stamps, to be prepared and sold by it. The tax commission shall have power to determine the form and denominations of […]
445 – Local Taxes on Beer and Liquor by a City of One Million or More.
§ 445. Local taxes on beer and liquor by a city of one million or more. 1. Any city in this state having a population of one million or more, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in any such city excise taxes on […]
437 – Returns to Be Secret.
§ 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 […]
429 – Payment of Tax; Returns.
§ 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.
§ 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.
§ 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.
§ 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.
§ 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.
§ 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.
§ 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 […]