Section 3-10-17. – Tax on imported malt beverages.
§ 3-10-17. Tax on imported malt beverages. There is imposed on all malt beverages imported into this state from another state under the provisions of § 3-10-16: (1) A tax on every thirty-one (31) gallons, which tax is equal to the amount by which the sum of the taxes on those beverages, or on the […]
Section 3-10-18. – Payment of malt beverage tax.
§ 3-10-18. Payment of malt beverage tax. A person who has placed an order with the department of business regulation for the importation of malt beverages into this state under the provisions of § 3-10-16, shall file a duplicate copy of that order with the tax administrator. The administrator shall determine the amount of tax […]
Section 3-10-19. – Refunds on import orders not filled.
§ 3-10-19. Refunds on import orders not filled. Whenever these import orders shall not be filled after the tax in connection with these import orders has been paid, the general treasurer shall, upon receiving any proof, as may be satisfactory to the department of business regulation, refund the amount of the tax to the person […]
Section 3-10-20. – Appeals.
§ 3-10-20. Appeals. Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth division district court pursuant to chapter 35 of title 42. History of Section.P.L. 1933, ch. 2013, § 85; P.L. 1938, ch. 2608, § 1; G.L. 1938, ch. 167, § 10; impl. am. P.L. […]
Section 3-10-21. – Refund of taxes and service fees on lost, unmarketable, or condemned beverages.
§ 3-10-21. Refund of taxes and service fees on lost, unmarketable, or condemned beverages. (a) Holders of manufacturer’s, wholesaler’s, and retailer’s licenses issued pursuant to this title shall, upon claim made to the liquor control administrator, receive a refund of any taxes and service fees previously paid on alcoholic beverages, which were lost, rendered unmarketable, […]
Section 3-10-22 – — 3-10-25. Repealed.
§ 3-10-22 — 3-10-25. Repealed.
Section 3-10-13. – Rules and regulations.
§ 3-10-13. Rules and regulations. The department has the power to establish rules and regulations for the purpose of ascertaining the profits which the wholesalers make in the operation of their business and to require that all profits in excess of those permitted shall be paid as is provided to the general treasurer. History of […]
Section 3-10-14. – Brewers exempt from §§ 3-10-11 — 3-10-13.
§ 3-10-14. Brewers exempt from §§ 3-10-11 — 3-10-13. The provisions of §§ 3-10-11 — 3-10-13 shall not apply to brewers holding a manufacturer’s license. History of Section.P.L. 1933, ch. 2013, § 49; G.L. 1938, ch. 167, § 7; G.L. 1956, § 3-10-14.
Section 3-10-15. – Retaliatory service charge on imported beverages.
§ 3-10-15. Retaliatory service charge on imported beverages. Whenever the law or any order, rule, or regulation of any other state of the United States or of any foreign sovereignty having the force of law operates as to expose beverages manufactured in this state to liability to any tax, assessment, impost, or other charge which […]
Section 3-10-16. – Reciprocal license and requirements for importation of malt beverages.
§ 3-10-16. Reciprocal license and requirements for importation of malt beverages. Any person, firm, or corporation located in another state and engaged in the business of manufacturing or selling malt beverages, who transports or causes to be transported malt beverages into this state for sale or consumption in this state, shall pay an annual fee […]