Any person engaged in the business of manufacturer, distributor, wholesaler or retailer of light wines or beer and any brewpub shall keep such additional records and make such additional reports with respect to the manufacture, receipt, distribution and sale of such light wines or beer as the commissioner may require. It shall be the duty of the commissioner to prescribe and promulgate uniform rules and regulations for keeping such records and making such reports.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 71 - Alcoholic Beverage Taxes
Article 3 - Light Wines and Beer
§ 27-71-303. License tax imposed
§ 27-71-305. When and where license tax is to be paid
§ 27-71-307. Excise tax imposed
§ 27-71-311. Bond required of manufacturer, wholesaler and brewpub
§ 27-71-313. Penalty for evading payment of tax
§ 27-71-315. Transportation from without the state
§ 27-71-317. Transportation within the state
§ 27-71-325. Reports of wholesaler and preservation of invoices
§ 27-71-327. Records to be maintained
§ 27-71-329. Examination of records
§ 27-71-333. Assessment and collection of penalty
§ 27-71-335. Tax and penalty upon contraband light wine and beer; confiscation
§ 27-71-337. Payment into treasury
§ 27-71-339. Records of commissioner
§ 27-71-343. Other privilege tax not to be levied