Part 4 - TAXATION OF ALCOHOLIC BEVERAGES
- Section 16-1-401 - Liquor excise tax
- Section 16-1-402 - Payment of excise tax by carriers
- Section 16-1-403 - Excise tax accounting methods - report forms - penalty and interest
- Section 16-1-404 - License tax on liquor - amount - distribution of proceeds
- Section 16-1-405 - [Repealed]
- Section 16-1-406 - Taxes on beer
- Section 16-1-407 - [Repealed]
- Section 16-1-408 - [Repealed]
- Section 16-1-409 - [Repealed]
- Section 16-1-410 - [Repealed]
- Section 16-1-411 - Tax on wine and hard cider - penalty and interest
- Section 16-1-412 - Deficiency assessment - penalty and interest - statute of limitations
- Section 16-1-413 - Procedure to compute tax in absence of statement - estimation of tax - failure to pay - penalty and interest
- Section 16-1-414 - Authority to collect delinquent taxes
- Section 16-1-415 - Refunds - interest - limitations
- Section 16-1-416 - Department rulemaking
- Section 16-1-417 through 16-1-420 - Reserved
- Section 16-1-421 - Terminated
- Section 16-1-422 - Terminated
- Section 16-1-423 - Terminated
- Section 16-1-424 - Distillery - reporting - tax payment - penalties