CHAPTER 1. ADMINISTRATION AND TAXATION
- Part 1. General Provisions
- Part 2. Scope of Code and Exemptions
- Part 3. Department of Revenue Powers, Duties, and Limitations
- Part 4. Taxation of Alcoholic Beverages
- 16-1-401. Liquor excise tax.
- 16-1-402. Payment of excise tax by carriers.
- 16-1-403. Excise tax accounting methods -- report forms -- penalty and interest.
- 16-1-404. License tax on liquor -- amount -- distribution of proceeds.
- 16-1-405. Repealed.
- 16-1-406. Taxes on beer.
- 16-1-407. Repealed.
- 16-1-408. Repealed.
- 16-1-409. Failure to make beer tax returns -- penalties and interest.
- 16-1-410. Repealed.
- 16-1-411. Tax on wine and hard cider -- penalty and interest.
- 16-1-412. through reserved.
- 16-1-421. Terminated.
- 16-1-422. Terminated.
- 16-1-423. Terminated.
- 16-1-424. Distillery -- reporting -- tax payment -- penalties.