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§ 105-113.68 - Definitions; scope. - 105-113.68. Definitions; scope. (a) Definitions. - The following definitions apply...
§ 105-113.69 - License tax; effect of license. - 105-113.69. License tax; effect of license. The taxes imposed in...
§ 105-113.70 - Issuance, duration, transfer of license. - 105-113.70. Issuance, duration, transfer of license. (a) Issuance, Qualifications. -...
§ 105-113.71 - Nonissuance of license. - 105-113.71. Nonissuance of license. (a) Refusal to Issue. - Notwithstanding...
§ 105-113.73 - Misdemeanor. - 105-113.73. Misdemeanor. Except as otherwise expressly provided, violation of a...
§ 105-113.77 - City malt beverage and wine retail licenses. - 105-113.77. City malt beverage and wine retail licenses. (a) License...
§ 105-113.78 - County malt beverage and wine retail licenses. - 105-113.78. County malt beverage and wine retail licenses. A person...
§ 105-113.79 - City wholesaler license. - 105-113.79. City wholesaler license. A city may require city malt...
§ 105-113.80 - Excise taxes on malt beverages, wine, and liquor. - 105-113.80. Excise taxes on malt beverages, wine, and liquor. (a)...
§ 105-113.81 - Exemptions. - 105-113.81. Exemptions. (a) Major Disaster. - Wholesalers and importers of...
§ 105-113.82 - Distribution of part of malt beverage and wine taxes. - 105-113.82. Distribution of part of malt beverage and wine taxes....
§ 105-113.83 - Payment of excise taxes. - 105-113.83. Payment of excise taxes. (a) Liquor. - The excise...
§ 105-113.83A - Registration and discontinuance requirements; penalties. - 105-113.83A. Registration and discontinuance requirements; penalties. (a) Registration Required. -...
§ 105-113.84 - Report of resident brewery, resident winery, resident wine producer, nonresident vendor, or wine shipper permittee. - 105-113.84. Report of resident brewery, resident winery, resident wine producer,...
§ 105-113.85 - Discount. - 105-113.85. Discount. Each wholesaler or importer who files a timely...
§ 105-113.86 - Bond or irrevocable letter of credit. - 105-113.86. Bond or irrevocable letter of credit. (a) Wholesalers and...
§ 105-113.87 - Refund for excise tax paid on sacramental wine. - 105-113.87. Refund for excise tax paid on sacramental wine. (a)...
§ 105-113.88 - Record-keeping requirements. - 105-113.88. Record-keeping requirements. A person who is required to file...
§ 105-113.89 - Other applicable administrative provisions. - 105-113.89. Other applicable administrative provisions. The administrative provisions of Article...