123.136 - BARREL TAX.
123.136 BARREL TAX.
In addition to the annual permit fee to be paid by all class "A"
permittees under this chapter there shall be levied and collected
from the permittees on all beer manufactured for sale or sold in this
state at wholesale and on all beer imported into this state for sale
at wholesale and sold in this state at wholesale, and from special
class "A" permittees on all beer manufactured for consumption on the
premises, a tax of five and eighty-nine hundredths dollars for every
barrel containing thirty-one gallons, and at a like rate for any
other quantity or for the fractional part of a barrel. However, no
tax shall be levied or collected on beer shipped outside this state
by a class "A" permittee or sold by one class "A" permittee to
another class "A" permittee.
All revenue derived from the barrel tax shall accrue to the state
general fund.
All of the provisions of this chapter relating to the
administration of the barrel tax on beer shall apply to this section.
Section History: Early Form
[C35, § 1921-f118; C39, § 1921.120; C46, 50, 54, 58, 62, 66,
71, § 124.25; C73, 75, 77, 79, 81, § 123.136] Section History: Recent Form
86 Acts, ch 1246, § 751; 89 Acts, ch 221, § 7
Referred to in § 123.130, 123.137, 123.142