Article 1 - ADMINISTRATION
- Section 3-2-1 - Powers and duties of commissioner generally; delegation of administrative duties
- Section 3-2-2 - Promulgation of rules and regulations generally; forms
- Section 3-2-3 - Powers and duties of commissioner as to denial, suspension, or cancellation of licenses or permits generally; promulgation of rules and regulations as to conversion of standards of measurement and labeling of distilled spirits
- Section 3-2-3.1 - Power of commissioner to permit importation of alcohol into counties and municipalities; taxation of such alcohol
- Section 3-2-4 - Sale, distribution, or other dealing in alcoholic beverages by employees, agents, or officers of department prohibited; exemption
- Section 3-2-5 - Collection of taxes under title; issuance of licenses
- Section 3-2-6 - Establishment and operation of reporting system for collection of taxes on malt beverages, distilled spirits, and wines; applicability to reporting system of provisions of law relating to revenue stamps
- Section 3-2-7 - Expiration and renewal of licenses generally; continuation of operations by licensee pending final approval or disapproval of application for renewal; penalty for late application for renewal; temporary permits
- Section 3-2-7.1 - State-wide centralized application process; uniformity; procedures; regulation
- Section 3-2-8 - Availability of records for public inspection; collection of fee for special requests for preparation of information
- Section 3-2-9 - Requirements as to reports to be made to commissioner
- Section 3-2-10 - Disposition of taxes, penalties, interest, and fees
- Section 3-2-11 - Penalties for failure to file reports or returns or to pay tax or fee; procedure for assessment of taxes due, penalties, and interest
- Section 3-2-12 - Waiver of penalties by commissioner
- Section 3-2-13 - Issuance of refunds or credits for taxes paid
- Section 3-2-14 - Limitations on credit; application; action for recovery of credit; setoff of unpaid taxes against credit
- Section 3-2-15 - Promulgation of rules and regulations governing advertising of distilled spirits