59-15-105 - Reports -- Credit -- Records.
59-15-105. Reports -- Credit -- Records.
(1) Every brewer, wholesaler, or distributor manufacturing or importing beer for sale,use, or distribution in the state shall, before the last day of each month, file with the commission areturn for the preceding calendar month showing the total number of barrels of beer or fractionalparts of barrels manufactured or imported during the preceding monthly period. The total barrelsof beer manufactured or imported with deductions made for the number of barrels exempt underthis chapter shall be reported. The report shall also contain other information required by thecommission, and the person shall, at the time of filing the report, pay to the commission theamount of tax due at the rate fixed in accordance with this chapter. Credit is allowed forspoilage, and for taxes already paid on beer, as provided under this chapter.
(2) For purposes of this chapter, beer is considered manufactured when it is placed incontainers for use, sale, or distribution, and beer is considered imported when it is first received inthe state for use, sale, or distribution.
(3) It is the duty of every person manufacturing or importing beer for sale in this state tokeep and preserve adequate records for a period of three years showing the amount of beer sold. These records are open to inspection by the commission, or its authorized representative duringreasonable business hours.
Renumbered and Amended by Chapter 2, 1987 General Session