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  8. Article 18 - Taxes on Alcoholic Beverages


Article 18 - Taxes on Alcoholic Beverages


  • 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.
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