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 […]
420 – Definitions.
§ 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.
§ 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.
§ 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.
§ 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.
§ 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.
§ 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.
§ 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.
§ 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 […]