28-A §1365. Low-alcohol spirits product tax
Title 28-A: LIQUORS HEADING: PL 1987, C. 45, PT. A, §4 (NEW)
Part 3: LICENSES FOR SALE OF LIQUOR HEADING: PL 1987, C. 45, PT. A, §4 (NEW)
Subpart 3: NON-RETAIL SALES HEADING: PL 1987, C. 45, PT. A, §4 (NEW)
Chapter 51: CERTIFICATE OF APPROVAL HOLDERS HEADING: PL 1987, C. 45, PT. A, §4 (NEW)
Subchapter 3: MALT LIQUOR AND WINE HEADING: PL 1987, C. 45, PT. A, §4 (NEW)
§1365. Low-alcohol spirits product tax
In addition to any tax or premium paid under section 1652 or section 1703, each certificate of approval holder that manufactures low-alcohol spirits products shall pay a tax of 30¢ on each gallon of low-alcohol spirits product sold to a wholesale licensee in the State. In addition to the forms filed pursuant to section 1364, a certificate of approval holder that manufactures low-alcohol spirits products shall file with the bureau a monthly report on the number of gallons of low-alcohol spirits product sold to wholesale licensees in the State. The certificate of approval holder must enclose payment for the tax due under this section on the reported sales. [1997, c. 373, §120 (AMD).]
SECTION HISTORY
1991, c. 528, §RRR (AFF). 1991, c. 528, §VV6 (NEW). 1991, c. 591, §VV6 (NEW). 1997, c. 373, §120 (AMD).