Article 3 - LIGHT WINES AND BEER
- Section 27-71-301 - Definitions
- Section 27-71-303 - License tax imposed
- Section 27-71-305 - When and where license tax is to be paid
- Section 27-71-307 - Excise tax imposed
- Section 27-71-309 - [Repealed]
- Section 27-71-311 - Bond required of manufacturer, wholesaler and brewpub
- Section 27-71-313 - Penalty for evading payment of tax
- Section 27-71-315 - Transportation from without the state
- Section 27-71-317 - Transportation within the state
- Section 27-71-319 through 27-71-323 - [Repealed]
- Section 27-71-325 - Reports of wholesaler and preservation of invoices
- Section 27-71-327 - Records to be maintained
- Section 27-71-329 - Examination of records
- Section 27-71-331 - Penalty
- Section 27-71-333 - Assessment and collection of penalty
- Section 27-71-335 - Tax and penalty upon contraband light wine, light spirit product and beer; confiscation
- Section 27-71-337 - Payment into treasury
- Section 27-71-339 - Records of commissioner
- Section 27-71-341 - Additional tax
- Section 27-71-343 - Other privilege tax not to be levied
- Section 27-71-345 - Privilege tax to be levied by municipality
- Section 27-71-347 - Violation of this article
- Section 27-71-349 - Designation of sales territories for sale of light wine, light spirit product and beer by manufacturers and importers; presentation of light wine, light spirit product or beer to retailers by licensed wholesalers; transportation of light wine, light spirit product or beer; deliveries to retailers; sales by wholesalers to retailers in territories of other wholesalers; purchases for resale