§ 3-10-18 - Payment of malt beverage tax.
SECTION 3-10-18
§ 3-10-18 Payment of malt beverage tax.– A person who has placed an order with the department of business regulation forthe importation of malt beverages into this state under the provisions of§ 3-10-16, shall file a duplicate copy of that order with the taxadministrator. The administrator shall determine the amount of tax due inconnection with that order under the provisions of § 3-10-17. Notice ofthe amount of the tax determined shall be certified to the general treasurer.The tax shall be paid to the general treasurer as a condition precedent to theforwarding of the order by the department of business regulation. If the orderis placed by a licensee who engages to store the beverages ordered or any partof them in the warehouse of the department of business regulation, then thepayment of the tax may be deferred until the beverages are withdrawn from thewarehouse, and in that case as beverages are withdrawn the tax shall be paid.