Effective 11/1/2019 59-15-101. Tax basis — Rate. (1) (a) A tax is imposed at the rate specified in Subsection (1)(b) on all beer, as defined in Section 32B-1-102, that is imported or manufactured for sale, use, or distribution in this state. (b) The tax described in Subsection (1)(a) shall be imposed at a rate of: […]
59-15-102. Tax delinquency — Penalty. If any person fails to pay the amount of any tax at the time it is due, a penalty as provided under Section 59-1-401 shall be imposed, and the tax shall bear interest at the rate and in the manner prescribed in Section 59-1-402. Amended by Chapter 1, 1993 Special […]
59-15-104. Procedure for contesting assessment. If any person, after filing a return and paying the tax provided by this chapter, is aggrieved by the assessment made by the commission, the person may file a request for agency action. Amended by Chapter 161, 1987 General Session
59-15-105. Reports — Credit — Records. (1) Every brewer, wholesaler, or distributor manufacturing or importing beer for sale, use, or distribution in the state shall, before the last day of each month, file with the commission a return for the preceding calendar month showing the total number of barrels of beer or fractional parts of […]
59-15-106. Reports by brewers, wholesalers, and distributors outside the state. Every brewer, wholesaler, or distributor outside the state, shipping beer into the state, for sale, use, or consumption within the state shall, before the last day of each month, file with the commission a return prescribed by the commission for the preceding calendar month and […]
59-15-107. Report — Effect of failure to file. If any person who is liable for the tax and is required by this chapter or by the rules of the commission to file a report with respect to the beer tax or to file a report which contains information required to determine the amount of beer […]
Effective 6/1/2022 59-15-108. Construction and equipment of establishments. No brewery or other establishment may be constructed or equipped in a manner which facilitates any breach of this chapter or the rules of the Alcoholic Beverage Services Commission or State Tax Commission. Any structure or equipment in violation of this section shall be removed by order […]
Effective 7/1/2021 59-15-109. Tax money to be paid to state treasurer. (1) Except as provided in Subsection (2), taxes collected under this chapter shall be paid by the commission to the state treasurer daily for deposit as follows: (a) the greater of the following shall be deposited into the Alcoholic Beverage Enforcement and Treatment Restricted […]
