35-5 OCCUPATIONAL TAX
CHAPTER 35-5
OCCUPATIONAL TAX
35-5-1
Beverages to which chapter applies.
35-5-2
Tax levied on manufacturers and wholesalers.
35-5-3
Amount of tax based on quantities--Diluted beverages.
35-5-3.1
Repealed.
35-5-3.2
Tax for malt beverage manufacturers selling to public for consumption on
licensed premises.
35-5-3.3
Issuance of malt beverage package dealer's license to manufacture--Tax
imposed.
35-5-4
Computation on fractions of gallon.
35-5-5
Repealed.
35-5-6
Beverages exempt from occupational tax.
35-5-6.1
Additional tax on wholesaler's purchases--Administration--Disposition of
proceeds.
35-5-7
Bond required of licensees--Amount of bond--Deposit in lieu of bond.
35-5-7.1
Cancellation of bond by surety--Revocation of license.
35-5-8, 35-5-9.
Repealed.
35-5-10
Monthly return and payment of tax based on quantity of beverages--Violation
as misdemeanor.
35-5-11, 35-5-12.
Repealed.
35-5-13
Repealed.
35-5-14
Repealed.
35-5-15 to 35-5-18.
Repealed.
35-5-19
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.
35-5-20
Records and reports required of licensees--Entry and examination on default--Violation as misdemeanor.
35-5-20.1
Reports required on shipments of beverages into state--Violation as
misdemeanor.
35-5-20.2
Revocation or suspension of licenses and permits on failure to report
shipments--Notice to licensees not to purchase from offender.
35-5-21
Repealed.
35-5-21.1
Repealed.
35-5-21.2
Repealed.
35-5-21.3
Repealed.
35-5-22
Municipal distribution from alcoholic beverage fund--Deposit in general
fund.
35-5-22.1
Entities sharing in municipal distribution.
35-5-23 to 35-5-24.1.
Repealed.
35-5-25
Payment to township or county of distribution for unincorporated town.
35-5-26
Population used as basis for distribution to unincorporated towns.
35-5-27
Repealed.
35-5-28
Fund balances transferred to general fund.
Title 35