Any person engaged in transporting any beer and/or other such beverages from any point outside of this state to any point within this state shall possess during the entire time engaged in transporting such beverages in this state an invoice, bill of sale, or bill of lading, showing the true name and address of the […]
It is unlawful for any person to present or tender for transportation to any carrier, or to any officer, agent, employee, or other person acting or assuming to act for such carrier, any beer and/or other such beverages for delivery to any person other than the consignee designated by such person offering the same for […]
It is unlawful for any person to transport from any point within this state to another point within this state any beer and/or other such beverages on which the tax imposed in § 57-5-201 has not been paid, except for immediate delivery to a licensed brewery, wholesaler or distributor in this state. Any person engaged […]
In order to assure that the tax provided herein has been paid, every person who shall possess or transport any such beverages within this state in excess of five gallons (5 gals.) (other than a common carrier or a licensed brewery, wholesaler or distributor engaged in making regular deliveries of beer and/or other such beverages […]
No person shall purchase or agree to purchase any beer and/or other such beverages from any person within this state who does not at the time of such purchase hold a license authorizing the seller to sell or agree to sell such beverages to such purchaser. It shall be a matter of defense only that […]
This part shall not be construed as being applicable to interstate shipments through this state where such shipments are accompanied and supported by proper invoices or bills of lading containing such information as the commissioner may require.
It is unlawful for any person to transport into this state upon any public roadway or by any means whatever within this state any beer and/or other such beverages from any other state, nation or other territory unless the person accompanying and in charge of such shipment shall have present and available for exhibition such […]
Any beer as defined in § 57-5-101(b) sold or offered for sale by, or in possession of, a retailer purchased from any person, firm or corporation, except a Tennessee wholesaler or distributor licensed in this state, is declared to be contraband and shall be subject to confiscation by the commissioner or any duly authorized representative, […]
Upon confiscation, or as soon thereafter as practicable, written notice shall be given by the department of revenue to the person from whom the confiscation was made and to all others with a legal interest in the property confiscated who are either made known to the department or who, by reasonable examination of public records […]
In the event the ruling of the commissioner is favorable to the claimant, the commissioner shall deliver to the claimant the property so seized. If the ruling is adverse to the claimant, or if a hearing is not applied for in writing within the ten (10) days following notice, and the commissioner determines the products […]
Costs incurred in each hearing, including witness fees, mileage expenses and all fees of sheriffs for serving any notices or subpoenas, shall be taxed as costs by the commissioner or the commissioner’s authorized representative. All costs and fees for witnesses and/or sheriffs shall be advanced or collected as provided in the case of witnesses attending […]
Any action of the commissioner shall be reviewable by a petition for a common-law writ of certiorari in the chancery or circuit court of the county in which the offense occurred, which petition shall be filed within ten (10) days from the date of such action. Immediately upon the grant of the writ of certiorari, […]
Every distributor or dealer in beer or other such beverages shall permit the commissioner, or the commissioner’s authorized agent or representative, to inspect at any time all products, invoices, books, papers and memoranda as may be deemed necessary by the commissioner in ascertaining whether or not the tax levied under this chapter has been paid, […]
Any duly authorized representative, agent or employee of the department of revenue who has been designated by the commissioner to enforce this chapter is authorized and empowered to execute search warrants and do all acts incident thereto, in the same manner as search warrants may be levied by sheriffs and other peace officers. Inspectors, agents, […]
In order to facilitate the effective collection and enforcement by municipal and county officials of the tax levied by §57-6-103 on all sales of beer by wholesalers to retailers or any other persons, it shall be unlawful for any retailer to store beer purchased for a specific retail location at any place other than that […]
