§ 3-10-1.1 - Alcoholic beverage floor stock tax.
SECTION 3-10-1.1
§ 3-10-1.1 Alcoholic beverage floor stocktax. – (a) Each person, firm, or corporation licensed to sell intoxicating beveragesat wholesale or retail in this state shall pay to the state for the privilegeof engaging in this business during any part of the calendar year 1989, anexcise tax at the following rates on all of these beverages held by thelicensee in this state on June 30, 1989.
(1) Still wines (whether fortified or not), 20¢ pergallon;
(2) Still wines (whether fortified or not) made entirely fromfruit grown in this state, 10¢ per gallon;
(3) Sparkling wines (whether fortified or not), 25¢ pergallon;
(4) Whiskey, rum, gin, brandy spirits, cordials, and otherbeverages consisting in whole or in part of alcohol which is the product ofdistillation, $1.25 per gallon;
(5) Ethyl alcohol to be used for beverage purposes, $2.50 pergallon;
(6) Ethyl alcohol to be used for nonbeverage purposes,3¢ per gallon;
(7) Beer or other malt beverages, $1.00 per 31 gallons
and a tax at a like rate for any other quantity or fractionalpart.
(b) Each licensee subject to the payment of the tax imposedshall, on or before July 10, 1989, file a return, under oath or certified underthe penalties of perjury, with the tax administrator on forms furnished by thetax administrator, showing the amount of gallons of each of the beverages namedin subsection (a) in each licensee's possession in this state on June 30, 1989,and the amount of tax due, and at the time of this filing pay the tax due tothe tax administrator. Failure to obtain these forms shall not be an excuse forthe failure to make a return containing the information required by the taxadministrator.
(c) The tax administrator may prescribe rules andregulations, not inconsistent with law, with regard to the assessment andcollection of the tax imposed in this section.
(d) Any licensee subject to the payment of the tax imposed inthis section who fails or refuses to make this return when due or who makes anyfalse or fraudulent return shall be guilty of a misdemeanor and shall for eachoffense be fined not to exceed five thousand dollars ($5,000).
(e) If the tax imposed in this section is not paid withinfifteen (15) days after the tax becomes due and payable, the tax administratorshall proceed to the collection of the tax, as in other cases the taxadministrator is directed to proceed under § 44-1-29. The taxadministrator shall, in addition to this directed procedure, certify the factof the delinquency to the department of business regulation and the departmentshall proceed in the same manner as it is directed to proceed in § 3-10-8upon the certification to it of a tax delinquency.