23-1322. MONTHLY REPORTS OF SALES — PAYMENT OF EXCISE TAX WITH REPORT. Each person liable for the payment of taxes on wine as provided for in section 23-1319, Idaho Code, shall, on or before the fifteenth day of each month, or for such other period as the state tax commission may prescribe by rule, file a written report with the state tax commission showing all sales of wine for resale or consumption in this state made by such person during the calendar month or other period immediately preceding. Taxes payable with respect to such sale shall be paid by the person liable therefor at the time such report is filed.
History:
[23-1322, added 1971, ch. 156, sec. 22, p. 760; am. 2009, ch. 4, sec. 2, p. 6.]
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.