Chapter 473 - WINE, CIDER AND MALT BEVERAGE PRIVILEGE TAX
- Section 473.005 - Definitions for chapter
- Section 473.010 - [Repealed]
- Section 473.015 - Definition of "cider."
- Section 473.020 - Administration of chapter by commission
- Section 473.030 - Tax on wines and malt beverages
- Section 473.035 - Tax on cider
- Section 473.040 - [Repealed]
- Section 473.045 - Tax on sale or use of agricultural products used by wineries; exemptions; penalty for nonpayment
- Section 473.046 - Exemption for grapes used for wine produced in certain viticultural areas
- Section 473.047 - Marketing activity tax credit; rules
- Section 473.050 - When privilege tax not imposed
- Section 473.057 - [Repealed]
- Section 473.060 - Payment of taxes; refunds; interest or penalty; appeal
- Section 473.065 - Deposit in lieu of bond; requirements; refund of excess amounts; waiver of bond
- Section 473.070 - Statements by manufacturers or permit holders as to quantities produced, transported or delivered; circumstances when annual reporting allowed; electronic means; rules
- Section 473.080 - Estimate by commission when statement not filed or false statement filed
- Section 473.090 - Lien created by privilege tax
- Section 473.100 - Seizure of property; notice of sale
- Section 473.110 - Sale of property; disposal of proceeds
- Section 473.120 - Collection of sums due state; remedies cumulative
- Section 473.130 - Estimate by commission as prima facie evidence
- Section 473.140 - Records to be kept by manufacturers, permit holders and purchasers
- Section 473.150 - Inspection of records; records to be kept for prescribed period
- Section 473.160 - Records to be kept by persons transporting wine, cider or malt beverage
- Section 473.170 - Failure to pay tax or to maintain records
- Section 473.180 - Applicability to interstate and foreign commerce
- Section 473.190 - State has exclusive right to tax liquor
- Section 473.200 - [Repealed]
- Section 473.210 - [Repealed]
- Section 473.220 - [Repealed]
- Section 473.990 - Penalties
- Section 473.992 - Penalty upon failure to pay agricultural products tax