Beer and Liquor Wholesalers - Taxation
Section | Section Name |
---|---|
5-03-01 | State wholesale license required ‑ Qualifications ‑ Penalty ‑ Exception |
5-03-01.1 | Conviction not bar to licensure ‑ Exceptions |
5-03-01.2 | Brand registration ‑ Penalty |
5-03-02 | Fees |
5-03-03 | Bond required |
5-03-04 | Collection of taxes |
5-03-05 | Tax commissioner to adopt rules ‑ Appeal |
5-03-06 | Examination by tax commissioner ‑ Penalty for improper returns |
5-03-06.1 | Hearing on alleged violations ‑ Denial of license |
5-03-07 | Imposition of tax ‑ Rate |
5-03-08 | Taxes and fees deposited in the general fund |
5-03-09 | Supplier license required ‑ Filing requirements ‑ Penalty |