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This entry was published on 2021-04-23
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SECTION 429
Payment of tax; returns
Tax (TAX) CHAPTER 60, ARTICLE 18
§ 429. Payment of tax; returns. 1. Every distributor, noncommercial
importer or other person shall, on or before the twentieth day of each
month, file with the department of taxation and finance a return, on
forms to be prescribed by the commissioner and furnished by such
department, stating separately the number of gallons, or lesser
quantity, of beers, and the number of liters, or lesser quantity, of
wines and liquors sold or used by such distributor, noncommercial
importer or other person in this state during the preceding calendar
month, except that the commissioner may, if he or she deems it necessary
to facilitate the efficient reporting and payment of the tax imposed by
this article, require returns to be made at such times and covering such
periods as he or she may deem necessary. Such return shall contain such
further information as the commissioner shall require. The fact that the
name of the distributor, noncommercial importer or other person is
signed to a filed return shall be prima facie evidence for all purposes
that the return was actually signed by such distributor, noncommercial
importer or other person.

2. Each such distributor, noncommercial importer or other person shall
pay to such department with the filing of such return, the tax imposed
by this article, on each gallon, or lesser quantity, of beers and on
each liter, or lesser quantity of all other alcoholic beverages sold or
used by such distributor, noncommercial importer or other person in this
state, as so reported, during the period covered by such return, except
that, where a distributor has purchased alcoholic beverages prior to the
expiration of the period covered by the return, upon which the taxes
imposed by this article have been or are required to be paid by another
distributor, a credit shall be allowed for the amount of such taxes.

3. All alcoholic beverages which have come into the possession of a
distributor shall be deemed to have been sold or used by such
distributor unless it shall be proved to the satisfaction of the tax
commission that such alcoholic beverages have not been sold or used.

4. A distributor entitled to a refund under the provisions of section
four hundred thirty-four of this chapter, in lieu of such refund, may
take credit therefor on a return filed pursuant to this section, unless
the tax commission shall withdraw such privilege.

5. The commissioner shall provide any brewer, as such term is defined
in subdivision five of section three of the alcoholic beverage control
law, or any distiller, as such term is defined in subdivision ten of
section three of the alcoholic beverage control law, with the option to
file their tax returns electronically.