23-1314. RECORDS AND INSPECTION OF WINERIES, IMPORTERS, BONDED WINE WAREHOUSES, AND DISTRIBUTORS. (1) Every winery, distributor, bonded wine warehouse, and importer shall have, and notify the director of, a place of business within the state of Idaho.
(2) Each winery, distributor and importer shall keep at its place of business a record of its imports into, and sales of wine within, the state of Idaho. The import record shall include the date and quantity of import and the identity of the import seller and the import carrier or transporter. The sale record shall consist of a copy of the monthly report to the state tax commission required pursuant to section 23-1322, Idaho Code. Each winery, distributor and importer shall keep the record of each sale or import for a period of four (4) years thereafter and shall, on or before the fifteenth day of each month, file the report with 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 this act and whether or not all taxes and fees provided for by this act are being fully paid.
(3) Each bonded wine warehouse shall keep at its place of business a record of its storage and handling of wine. The record shall include the date and quantity of wine stored and handled for each vintner and winery, and the identity of the carrier or transporter handling and storing the wine.
(4) The director shall have the right at any time to make an examination of each winery’s, distributor’s, bonded wine warehouse’s, and importer’s books, records and premises, and such other matters as may assist him in verifying the accuracy of such reports.
History:
[23-1314, added 1971, ch. 156, sec. 14, p. 760; am. 1974, ch. 27, sec. 67, p. 811; am. 1984, ch. 105, sec. 2, p. 245; am. 1984, ch. 221, sec. 6, p. 533; am. 1999, ch. 129, sec. 2, p. 374; am. 2000, ch. 333, sec. 2, p. 1124; am. 2011, ch. 130, sec. 4, p. 365; am. 2020, ch. 10, sec. 5, p. 15.]
Structure Idaho Code
Title 23 - ALCOHOLIC BEVERAGES
Chapter 13 - COUNTY OPTION KITCHEN AND TABLE WINE ACT
Section 23-1301 - SHORT TITLE.
Section 23-1302 - PURPOSE AND CONSTRUCTION OF ACT.
Section 23-1303 - DEFINITIONS.
Section 23-1305 - RESTRICTIONS — AUTHORITY OF DIVISION PRESERVED.
Section 23-1306 - LICENSES REQUIRED — APPLICATION — ISSUANCE OR REFUSAL.
Section 23-1308 - QUALIFICATIONS FOR IMPORTER’S LICENSE.
Section 23-1308A - QUALIFICATIONS FOR WINERY LICENSE.
Section 23-1309 - RESTRICTIONS ON IMPORTATION AND DISTRIBUTION.
Section 23-1309A - SHIPMENT AND RECEIPT OF WINE AUTHORIZED — LABELING REQUIREMENT.
Section 23-1310 - STORAGE OR PURCHASE BY DISTRIBUTOR — FROM WHOM PURCHASED.
Section 23-1311 - SALES BY DISTRIBUTORS — RESTRICTIONS.
Section 23-1312 - BY THE DRINK LIQUOR RETAILERS MAY PURCHASE FROM DISTRIBUTORS.
Section 23-1313 - PURCHASES BY RETAILERS.
Section 23-1315 - LICENSE FEES — COUNTY RETAIL LICENSE FEES — COUNTY LICENSE REQUIRED FOR RETAILERS.
Section 23-1316 - EXPIRATION AND RENEWAL OF LICENSES.
Section 23-1317 - TRANSFER OF LICENSES — FEE — APPLICATION FOR APPROVAL.
Section 23-1318 - COUNTY AND CITY REGULATORY ORDINANCES AUTHORIZED.
Section 23-1320 - SECURITY FOR TAX.
Section 23-1322 - MONTHLY REPORTS OF SALES — PAYMENT OF EXCISE TAX WITH REPORT.
Section 23-1322A - COLLECTION AND ENFORCEMENT.
Section 23-1323 - RULES AND REGULATIONS CONCERNING EXCISE TAX — POWER OF TAX COMMISSION.
Section 23-1324 - LICENSE AND TRANSFER FEES — ALCOHOL BEVERAGE CONTROL FUND.
Section 23-1325 - FINANCIAL INTEREST IN OR AID TO RETAILERS PROHIBITED — CERTAIN AID PERMITTED.
Section 23-1325A - SERVICES PERMITTED INCIDENT TO STOCKING, ROTATION AND RESTOCKING OF WINE.
Section 23-1326 - CREDIT SALES TO RETAILERS PROHIBITED.
Section 23-1327 - SALE OF WINE IN ORIGINAL CONTAINER AND SIZE OF CONTAINERS.
Section 23-1328 - RETAILER’S NAME ON LABELS PROHIBITED — DISCRIMINATION AMONG RETAILERS PROHIBITED.
Section 23-1330 - RULES AND REGULATIONS BY DIRECTOR.
Section 23-1332 - SALE BY BY-THE-DRINK LIQUOR LICENSEES.
Section 23-1333 - OPEN OR UNSEALED CONTAINERS OF WINE IN MOTOR VEHICLES ON HIGHWAYS PROHIBITED.
Section 23-1334 - MINORS — AUTHORIZATION TO DELIVER.
Section 23-1335 - VIOLATIONS OF ACT MISDEMEANORS.
Section 23-1337 - ALCOHOL BEVERAGE CATERING PERMIT.
Section 23-1338 - WINE PRODUCT SERVICE AND SALES — SPONSORED EVENTS.