GALLONAGE TAX

Sections

• § 26:341 Tax on beverages of high and low alcoholic content; importers of wine active
• § 26:342 Tax on beverages of low alcoholic content active
• § 26:343 blank
• § 26:344 Taxes collected from dealer active
• § 26:345 Discount on taxes on beverages of low alcoholic content active
• § 26:346 Wholesale dealers to file returns and pay tax monthly on beverages of low alcoholic content active
• § 26:347 Refunds active
• § 26:348 Manufacturers or wholesalers to furnish a bond; failure active
• § 26:349 Handling beverages of low alcoholic content without furnishing bond; penalty active
• § 26:350 Maximum stock of beverages of high alcoholic content in dealer's bonded stockroom active
• § 26:351 Limitation on size of containers of beverages of high alcoholic content; standards of fill active
• § 26:352 Donated alcoholic beverages of high and low alcoholic content taxable active
• § 26:353 Presumption of taxability of beverages of low alcoholic content active
• § 26:354 Payment and reporting of taxes; discounts; rules and regulations; enforcement; forfeitures and penalties; redemption of tax stamps active
• § 26:355 Invoices and records of dealers in beverages of high alcoholic content active
• § 26:356 False invoices of beverages of high alcoholic content active
• § 26:357 Examination of dealers' records; computation and collection of unpaid taxes active
• § 26:358 Civil penalty on dealers in beverages of low alcoholic content for failure to file return and pay tax active
• § 26:359 Distribution of alcoholic beverages through wholesalers only active
• § 26:360 Report of importers of alcoholic beverages active
• § 26:361 Transportation within state of non tax-paid* alcoholic beverages by means other than common carrier prohibited active
• § 26:362 Importation of non-tax-paid alcoholic beverages to be by common carrier and private carrier under a permit active
• § 26:363 Forfeiture and sale of vehicle improperly hauling non-tax-paid alcoholic beverages active
• § 26:364 Receipt of alcoholic beverages to avoid tax prohibited; out-of-state manufacturers and wholesalers to obtain written authority to make shipment and furnish notice of shipment; enforcement active
• § 26:365 Consignee to have permit from secretary to receive imported alcoholic beverages active
• § 26:366 Exported beverages not subject to tax active
• § 26:367 Handling of exported beverages of high alcoholic content regulated by secretary active
• § 26:368 Highway transporter required to have invoice active
• § 26:369 Carriers to file report showing alcoholic beverages handled active
• § 26:370 Examination of records active
• § 26:371 Searches and seizures active
• § 26:372 Seizure and forfeiture of beverages of high or low alcoholic content active
• § 26:373 Claims to property seized by secretary active
• § 26:374 Waiver of forfeiture of beverages of high alcoholic content active
• § 26:375 Interference with inspection by the secretary prohibited active