23-1006. RECORDS AND RETURNS OF LICENSEES — INVESTIGATIONS AND EXAMINATIONS. Every licensed dealer, brewer and wholesaler shall have, and notify the director of, a place of business within the state of Idaho where such licensee will and shall keep a record of his or its imports into, and sales of beer within, the state, including the date, quantity, from whom purchased for import, the carrier or other person or means by whom or which transported for import, and the name and address of the vendee, and shall so keep such record of each such sale or import for a period of four (4) years thereafter. Such licensee shall, on or before the 15th day of each month, make a return to the director of the amount of beer sold in, and imported by him into, the state of Idaho for the preceding month, which shall be upon forms furnished by the director. The director may require such additional information to be included in such returns as shall assist him in determining whether or not such licensee is complying with, or violating, this act and whether or not all taxes and license fees provided for by this act are being fully paid. The director shall have the right at any time to make an examination of each dealer’s, brewer’s and wholesaler’s books, records and premises, make an inventory and otherwise check the accuracy of such returns, and investigate for any violation of this act, and file, and retain in his office for not less than two (2) years, a report thereof. An application for, and acceptance of a license by, a dealer, brewer, wholesaler or retailer shall constitute consent to, and be authority for, entry by the director, or his authorized agents, upon any premises related to the licensee’s business, or wherein are, or should be, kept, any of the licensee’s books, records, supplies or other property related to said business, and to make the inventory, check and investigations aforesaid with relation to said licensee or any other licensee.
History:
[23-1006, added 1935, ch. 132, sec. 3-c, as added by 1943, ch. 167, sec. 2, p. 349; am. 1974, ch. 27, sec. 43, p. 811; am. 1984, ch. 104, sec. 1, p. 242; am. 1999, ch. 129, sec. 1, p. 373; am. 2000, ch. 333, sec. 1, p. 1123.]
Structure Idaho Code
Title 23 - ALCOHOLIC BEVERAGES
Section 23-1001 - DEFINITIONS.
Section 23-1002 - ALCOHOLIC CONTENT.
Section 23-1003 - BREWERS’, DEALERS’ AND WHOLESALERS’ LICENSES.
Section 23-1004 - DEALERS’ LICENSE FEE.
Section 23-1005 - QUALIFICATIONS OF LICENSEES.
Section 23-1005A - TRANSFER OF LICENSE — FEE — APPLICATION FOR APPROVAL.
Section 23-1006 - RECORDS AND RETURNS OF LICENSEES — INVESTIGATIONS AND EXAMINATIONS.
Section 23-1008 - TAX — DISTRIBUTION — RULES — REPORTS.
Section 23-1009 - RETAILERS’ LOCAL LICENSES.
Section 23-1011 - ISSUANCE OF LICENSES.
Section 23-1011A - OFFICERS MAY EXAMINE PREMISES.
Section 23-1011B - BARS OR TAVERNS NOT ALLOWED NEAR CHURCHES OR SCHOOLS — EXCEPTIONS.
Section 23-1012 - HOURS OF SALE.
Section 23-1013 - RESTRICTIONS CONCERNING AGE.
Section 23-1014 - LICENSE FEES.
Section 23-1015 - COUNTY RETAILERS’ LICENSE, WHEN REQUIRED, PROCEDURE.
Section 23-1016 - MUNICIPAL LICENSE ALSO REQUIRED — PROCEDURE.
Section 23-1017 - INTENTION OF PRECEDING SECTION.
Section 23-1018 - SALE OF KEG BEER — PENALTIES.
Section 23-1022 - SEPARABILITY.
Section 23-1023 - BEER — AUTHORIZATION TO DELIVER.
Section 23-1024 - FALSE REPRESENTATION AS BEING TWENTY-ONE OR MORE YEARS OF AGE A MISDEMEANOR.
Section 23-1025 - LICENSE AND TRANSFER FEES — ALCOHOL BEVERAGE CONTROL FUND.
Section 23-1027 - CERTIFICATE OF APPROVAL REQUIRED OF MANUFACTURER.
Section 23-1028 - WAREHOUSE AND RECORDS OF WHOLESALERS AND DEALERS.
Section 23-1029 - POSTING OF PRICES.
Section 23-1030 - SIZE OF CONTAINERS.
Section 23-1031 - EXTENSION OF CREDIT.
Section 23-1032 - FINANCIAL INTEREST IN DEALER OR WHOLESALER PROHIBITED.
Section 23-1033 - FINANCIAL INTEREST IN OR AID TO RETAILERS PROHIBITED — CERTAIN AID PERMITTED.
Section 23-1034 - SANITATION RULES FOR RETAILERS.
Section 23-1035 - RETAILER’S SIGNS.
Section 23-1036 - TAP MARKERS.
Section 23-1037A - LICENSES — SUSPENSION OR REVOCATION FOR VIOLATION OF OBSCENITY LAWS.
Section 23-1038 - SUSPENSION, REVOCATION, AND REFUSAL TO RENEW LICENSES.
Section 23-1042 - PROCEDURE FOR OTHER LICENSING AUTHORITIES.
Section 23-1043 - NOTICE OF REVOCATION OR SUSPENSION TO OTHER LICENSING AUTHORITIES.
Section 23-1044 - PROCEDURE ON REFUSAL TO GRANT LICENSE.
Section 23-1046 - SEPARABILITY.
Section 23-1047 - PAYMENT OF TAXES ON BEER.
Section 23-1048 - LIABILITY FOR PAYMENT OF TAXES ON BEER.
Section 23-1049 - SECURITY FOR TAX.
Section 23-1050A - COLLECTION AND ENFORCEMENT.
Section 23-1051 - REGULATIONS.
Section 23-1052 - LICENSE REVOCATION OR SUSPENSION FOR FAILURE TO PAY OR REPORT TAX.
Section 23-1053 - AUDITS OF RECORDS OF LICENSEE.
Section 23-1054 - REFUND OF TAXES.
Section 23-1055 - UNLAWFUL SALE, PURCHASES AND ACTS.
Section 23-1056 - USE OF ALTERNATIVE METHOD — TIME WHEN AUTHORIZED.