35-5 OCCUPATIONAL TAX
Beverages to which chapter applies.
Tax levied on manufacturers and wholesalers.
Amount of tax based on quantities--Diluted beverages.
Tax for malt beverage manufacturers selling to public for consumption on
Issuance of malt beverage package dealer's license to manufacture--Tax
Computation on fractions of gallon.
Beverages exempt from occupational tax.
Additional tax on wholesaler's purchases--Administration--Disposition of
Bond required of licensees--Amount of bond--Deposit in lieu of bond.
Cancellation of bond by surety--Revocation of license.
Monthly return and payment of tax based on quantity of beverages--Violation
35-5-15 to 35-5-18.
Additional tax assessed as penalty on delinquency in payment of tax--Reduction or elimination for reasonable cause--Interest on tax not paid on
due date--Additional amount added for false return--Collection and
enforcement of tax, penalty and interest--Application of amounts collected.
Records and reports required of licensees--Entry and examination on default--Violation as misdemeanor.
Reports required on shipments of beverages into state--Violation as
Revocation or suspension of licenses and permits on failure to report
shipments--Notice to licensees not to purchase from offender.
Municipal distribution from alcoholic beverage fund--Deposit in general
Entities sharing in municipal distribution.
35-5-23 to 35-5-24.1.
Payment to township or county of distribution for unincorporated town.
Population used as basis for distribution to unincorporated towns.
Fund balances transferred to general fund.