Chapter 7 - Excise Taxes
- Subchapter 1 - General Provisions
- § 3-7-101 - Purpose.
- § 3-7-102 - Definition.
- § 3-7-103 - Penalty -- Revocation.
- § 3-7-104 - Rate of tax.
- § 3-7-105 - Malt tax -- Reporting and payments.
- § 3-7-106 - Shipping permits.
- § 3-7-107 - Enforcement -- Rules and regulations.
- § 3-7-108 - Disposition of funds.
- § 3-7-109 - Delinquent taxes.
- § 3-7-110 - Wrongful tax collections.
- § 3-7-111 - Additional taxes.
- § 3-7-112 - Methods of identifying imported liquors.
- § 3-7-113 - Distillers and wholesalers -- Records.
- § 3-7-114 - Wholesalers and retailers -- Obtaining liquor illegally -- Nonpayment of taxes.
- § 3-7-115 - Sacramental wine.
- § 3-7-116 - Tax rebate for qualified manufacturers.
- Subchapter 2 - Special Retail Tax
- Subchapter 3 - Payment by Wholesalers and Importers
- Subchapter 4 - Beer
- Subchapter 5 - Wine