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Article 1 - Alcoholic Beverages
§ 27-71-1. Administration of article - This article and the terms and provisions hereof shall be...
§ 27-71-3. Definitions - Except as otherwise indicated or required by the context hereof,...
§ 27-71-5. Annual privilege taxes and other fees; permits; penalties; prohibition of alcoholic beverages in public places - Click to view If a person approved for a manufacturer's...
§ 27-71-7. Excise taxes; markup for benefit of Alcoholism Treatment and Rehabilitation Fund and Mental Health Programs Funds - From and after July 1, 1987, the revenue derived from...
§ 27-71-9. Common carriers - The commission may promulgate regulations authorizing persons holding on-premises retailer's...
§ 27-71-11. Wholesale operations - The commission shall from time to time by resolution request...
§ 27-71-13. Purchases direct from manufacturer; exceptions - The commission shall purchase directly from the manufacturer, except under...
§ 27-71-15. Transportation - Except as otherwise provided in Section 67-9-1 for the transportation...
§ 27-71-17. Penalty for counterfeiting or reuse of labels - It shall be unlawful for any person to counterfeit or...
§ 27-71-21. Bond required of manufacturers, retailers; alternative cash or security deposit - Before any person shall engage in the business of manufacturing...
§ 27-71-23. Violations of article - Any person liable for the payment of a privilege tax...
§ 27-71-25. Records to be maintained - Any person engaged in the business of selling alcoholic beverages...
§ 27-71-27. Examination of records - The commission or its authorized agents may examine any books,...
§ 27-71-29. Payment of taxes into treasury - All taxes levied by this article shall be paid to...
§ 27-71-31. Construction of article - Nothing herein shall be construed to make lawful the sale,...
Article 3 - Light Wines and Beer
§ 27-71-301. Definitions - When used in this article the words and terms hereafter...
§ 27-71-303. License tax imposed - Upon each person approved for a permit to engage in...
§ 27-71-305. When and where license tax is to be paid - The specific privilege taxes imposed in Section 27-71-303 shall be...
§ 27-71-307. Excise tax imposed - No official crowns, lids, labels or stamps with the word...
§ 27-71-311. Bond required of manufacturer, wholesaler and brewpub - Before any person shall engage in the business of manufacturing...
§ 27-71-313. Penalty for evading payment of tax - If any person shall willfully evade the payment of any...
§ 27-71-315. Transportation from without the state - Except as otherwise provided in Section 67-9-1 for the transportation...
§ 27-71-317. Transportation within the state - It shall be unlawful for any person to transport from...
§ 27-71-325. Reports of wholesaler and preservation of invoices - It shall be the duty of every wholesaler or distributor...
§ 27-71-327. Records to be maintained - Any person engaged in the business of manufacturer, distributor, wholesaler...
§ 27-71-329. Examination of records - The commissioner or his authorized agents may examine any books,...
§ 27-71-331. Penalty - If any manufacturer, wholesaler, distributor, brewpub or small craft brewery,...
§ 27-71-333. Assessment and collection of penalty - Whenever it shall be determined by the commissioner that any...
§ 27-71-335. Tax and penalty upon contraband light wine and beer; confiscation - Any light wines or beer found at any point within...
§ 27-71-337. Payment into treasury - All taxes levied by this article and required to be...
§ 27-71-339. Records of commissioner - At the end of each month, the state auditor shall...
§ 27-71-341. Additional tax - The taxes imposed under the provisions of this article shall...
§ 27-71-343. Other privilege tax not to be levied - No levee district or other taxing district, except as hereinafter...
§ 27-71-345. Privilege tax to be levied by municipality - Any municipality, in which any business licensed under the provisions...
§ 27-71-347. Violation of this article - Except as otherwise provided in this article, any person who...
Article 5 - Breweries
§ 27-71-501. List of dealers, etc. - It shall be the duty of persons operating breweries which...
§ 27-71-503. Brands - It shall be the duty of any person to whom...
§ 27-71-505. Revocation of permits - The commissioner may revoke any or all permits issued by...
§ 27-71-507. Failure to comply with law - effect - If any manufacturer of any such beverage or beverages shall...
§ 27-71-509. Labels - It shall be unlawful for any brewer, manufacturer, distributor or...
§ 27-71-511. Violations; penalty - Any person who shall violate any provision of this article,...