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