Chapter 10
Taxation of Beverages

Index of Sections

§ 3-10-1. Manufacturing tax rates — Exemption of religious uses.

§ 3-10-1.1. Alcoholic beverage floor stock tax.

§ 3-10-2. Export permits — Tax exemption.

§ 3-10-3. Reports and information required of manufacturers.

§ 3-10-4. Monthly returns by manufacturers — Payment of tax.

§ 3-10-5. Information supplemental to returns — Audit of books.

§ 3-10-6. Orders to produce evidence or permit examination.

§ 3-10-7. Assessment in absence of return — Interest.

§ 3-10-8. Collection of delinquent taxes — Suspension of license.

§ 3-10-9. Information confidential — Appeal of assessments.

§ 3-10-10. Repealed.

§ 3-10-11. Limit on wholesaler’s profits — Payment of excess to state.

§ 3-10-12. Sale of distillery and winery products — Records of wholesalers.

§ 3-10-13. Rules and regulations.

§ 3-10-14. Brewers exempt from §§ 3-10-11 — 3-10-13.

§ 3-10-15. Retaliatory service charge on imported beverages.

§ 3-10-16. Reciprocal license and requirements for importation of malt beverages.

§ 3-10-17. Tax on imported malt beverages.

§ 3-10-18. Payment of malt beverage tax.

§ 3-10-19. Refunds on import orders not filled.

§ 3-10-20. Appeals.

§ 3-10-21. Refund of taxes and service fees on lost, unmarketable, or condemned beverages.

§§ 3-10-22 — 3-10-25. Repealed.