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This entry was published on 2014-09-22
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SECTION 426
Records to be kept by brand owners, distributors, owners and others
Tax (TAX) CHAPTER 60, ARTICLE 18
§ 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 or
fermented and liters of all other alcoholic beverages produced,
distilled, manufactured, brewed, compounded, mixed or fermented. Such
records shall be in such form and contain such other information as the
tax commission shall prescribe. Said commission, by rule or regulation,
also may require the delivery of statements to purchasers of alcoholic
beverages, and prescribe the matters to be contained therein. Such
records and statements, unless required by the tax commission to be
preserved for a longer period, shall be preserved for a period of one
year and shall be offered for inspection at any time upon oral or
written demand by the commissioner of taxation and finance or his duly
authorized agents, and every such distributor, brand owner, owner or
other person shall make such reports to the department of taxation and
finance as may be required by the tax commission. Nothing in this
section contained shall be construed to require the keeping of a record
of the purchase or disposition of alcoholic beverages by a consumer
thereof, except by a person who uses the same for commercial purposes,
or of the sale of alcoholic beverages at retail.