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This entry was published on 2014-09-22
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ARTICLE 18
Taxes On Alcoholic Beverages
Tax (TAX) CHAPTER 60
ARTICLE 18

TAXES ON ALCOHOLIC BEVERAGES
Section 420. Definitions.

421. Registration of distributors.

422. Bonds of distributors.

423. Cancellation of registration of distributors.

424. Taxes imposed.

425. Special provision as to imposition of taxes on certain

alcoholic beverages.

425-a. Presumption of taxability.

426. Records to be kept by brand owners, distributors, owners

and others.

427. Requirement and content of invoice on the sale of

liquors.

428. Records and reports of transportation.

429. Payment of tax; returns.

430. Determination of tax.

431. Proceedings to recover tax.

432. Tax to be paid but once; foreign and interstate commerce;

injunction.

433. Penalties and interest.

434. Refunds.

434-a. Mailing rules; holidays.

435. Deposit and disposition of revenue.

436. General powers of the tax commission.

437. Returns to be secret.

438. Sale of stamps authorized.

445. Local taxes on beer and liquor by a city of one million

or more.