Article 18 - (420 - 445) TAXES ON ALCOHOLIC BEVERAGES
- 420 - Definitions.
- 421 - Registration of distributors.
- 422 - Bonds of distributors.
- 423 - Cancellation of registration of distributors.
- 424 - Taxes imposed.
- 425 - Special provision as to imposition of taxes on certain alcoholic beverages.
- 425-A - Presumption of taxability.
- 426 - Records to be kept by brand owners, distributors, owners and others.
- 427 - Requirement and content of invoice on the sale of liquors.
- 428 - Records and reports of transportation.
- 429 - Payment of tax; returns.
- 430 - Determination of tax.
- 431 - Proceedings to recover tax.
- 432 - Tax to be paid but once; foreign and interstate commerce; injunction.
- 433 - Penalties and interest.
- 434 - Refunds.
- 434-A - Mailing rules; holidays.
- 435 - Deposit and disposition of revenue.
- 436 - General powers of the tax commission.
- 437 - Returns to be secret.
- 438 - Sale of stamps authorized.
- 445 - Local taxes on beer and liquor by a city of one million or more.