42-3353

42-3353. Return and payment by vinous or malt
liquor wholesalers

A. Every wholesaler of malt liquors purchasing malt liquors for resale within the
state shall pay the tax under this chapter on all such liquors so purchased and add the
amount of the tax to the sales price.

B. Before January 1, 2007, every wholesaler of vinous liquors purchasing vinous
liquors for resale within this state shall pay the tax under this chapter on all such
liquors so purchased and add the amount of tax to the sales price.

C. The wholesaler shall pay the tax to the department monthly on or before the
twentieth day of the month next succeeding the month in which the tax accrues.

D. On or before the date prescribed by subsection C of this section the wholesaler
shall prepare a sworn return for the month in which the tax accrues in the form
prescribed by the department, showing:

1. The amount of malt liquors purchased during the month in which the tax accrues.

2. Before January 1, 2007, the amount of vinous liquors purchased during the month
in which the tax accrues.

3. The amount of tax for the period covered by the return.

4. Any other information that the department deems necessary for the proper
administration of this chapter.

E. The taxpayer shall deliver the return, together with a remittance of the amount
of the tax due, to the department.

F. Any taxpayer who fails to pay the tax within ten days from the date upon which
the payment becomes due shall be subject to and shall pay a penalty determined under
section 42-1125, plus interest at the rate determined pursuant to section 42-1123 from
the time the tax was due and payable until paid.