Powers and duties of commissioner generally; delegation of administrative duties

Promulgation of rules and regulations generally; forms. Powers and duties of commissioner as to denial, suspension, or cancellation of licenses or permits generally; promulgation of rules and regulations as to conversion of standards of measurement and labeling of distilled spirits. Power of commissioner to permit importation of alcohol into counties and municipalities; taxation of such alcohol. Sale, distribution, or other dealing in alcoholic beverages by employees, agents, or officers of department prohibited; exemption. Collection of taxes under title; issuance of licenses. Establishment and operation of reporting system for collection of taxes on malt beverages, distilled spirits, and wines; applicability to reporting system of provisions of law relating to revenue stamps. Expiration and renewal of licenses generally; continuation of operations by licensee pending final approval or disapproval of application for renewal; penalty for late application for renewal; temporary permits. Availability of records for public inspection; collection of fee for special requests for preparation of information. Requirements as to reports to be made to commissioner. Disposition of taxes, penalties, interest, and fees. 3-2-12. 3-2-13.