Chapter 3-10. Taxation of Beverages
Section
3-10-1Manufacturing tax rates — Exemption of religious uses.3-10-1.1Alcoholic beverage floor stock tax.3-10-2Export permits — Tax exemption.3-10-3Reports and information required of manufacturers.3-10-4Monthly returns by manufacturers — Payment of tax.3-10-5Information supplemental to returns — Audit of books. [Effective until January 1, 2026.]3-10-6Orders to produce evidence or permit examination.3-10-7Assessment in absence of return — Interest.3-10-8Collection of delinquent taxes — Suspension of license.3-10-9Information confidential — Appeal of assessments.3-10-10Repealed.3-10-11Limit on wholesaler’s profits — Payment of excess to state.3-10-12Sale of distillery and winery products — Records of wholesalers.3-10-13Rules and regulations.3-10-14Brewers exempt from §§ 3-10-11 — 3-10-13.3-10-15Retaliatory service charge on imported beverages.3-10-16Reciprocal license and requirements for importation of malt beverages.3-10-17Tax on imported malt beverages.3-10-18Payment of malt beverage tax.3-10-19Refunds on import orders not filled.3-10-20Appeals.3-10-21Refund of taxes and service fees on lost, unmarketable, or condemned beverages.3-10-22 - 3-10-25Repealed.