Chapter 71 - Alcoholic Beverage Taxes.
- 27-71-1 - Administration of article.
- 27-71-3 - Definitions.
- 27-71-5 - Annual privilege taxes and other fees; permits; penalties; prohibition of alcoholic beverages in public places.
- 27-71-7 - Excise taxes; markup for benefit of Alcoholism Treatment and Rehabilitation Fund and Mental Health Programs Funds.
- 27-71-9 - Common carriers.
- 27-71-11 - Wholesale operations.
- 27-71-13 - Purchases direct from manufacturer; exceptions.
- 27-71-15 - Transportation.
- 27-71-17 - Penalty for counterfeiting or reuse of labels.
- 27-71-19 - Repealed.
- 27-71-21 - Bond required of manufacturers, retailers; alternative cash or security deposit.
- 27-71-23 - Violations of article.
- 27-71-25 - Records to be maintained.
- 27-71-27 - Examination of records.
- 27-71-29 - Payment of taxes into treasury.
- 27-71-31 - Construction of article.
- 27-71-201 - and 27-71-203. Repealed.
- 27-71-301 - Definitions.
- 27-71-303 - License tax imposed.
- 27-71-305 - When and where license tax is to be paid.
- 27-71-307 - Excise tax imposed.
- 27-71-309 - Repealed.
- 27-71-311 - Bond required of manufacturer, wholesaler and brewpub.
- 27-71-313 - Penalty for evading payment of tax.
- 27-71-315 - Transportation from without the state.
- 27-71-317 - Transportation within the state.
- 27-71-319 - through 27-71-323. Repealed.
- 27-71-325 - Reports of wholesaler and preservation of invoices.
- 27-71-327 - Records to be maintained.
- 27-71-329 - Examination of records.
- 27-71-331 - Penalty.
- 27-71-333 - Assessment and collection of penalty.
- 27-71-335 - Tax and penalty upon contraband light wine and beer; confiscation.
- 27-71-337 - Payment into treasury.
- 27-71-339 - Records of commissioner.
- 27-71-341 - Additional tax.
- 27-71-343 - Other privilege tax not to be levied.
- 27-71-345 - Privilege tax to be levied by municipality.
- 27-71-347 - Violation of this article.
- 27-71-349 - Designation of sales territories for sale of light wine and beer by manufacturers and importers; presentation of light beer and wine to retailers by licensed wholesalers; transportation of
- 27-71-501 - List of dealers, etc.
- 27-71-503 - Brands.
- 27-71-505 - Revocation of permits.
- 27-71-507 - Failure to comply with law - effect.
- 27-71-509 - Labels.
- 27-71-511 - Violations; penalty.