Title 14, Taxation

§244D-1 Definitions. Wherever used in this chapter, unless the context otherwise requires: "Alcohol" means ethyl alcohol, hydrated oxide of ethyl, or spirits of wine, from whatever source or by whatever process produced. "Beer" means any alcoholic beverage obtained by the ferment…

§244D-10 Inspection. The director of taxation, or the duly authorized agent of the director, may examine all records required to be kept under this chapter, and books, papers, and records of any person engaged in the sale of liquor to verify the accuracy of the payment of the tax…

[§244D-11] Tax in addition to other taxes. The tax imposed by this chapter shall be in addition to any other tax imposed upon the business of selling liquor or upon any of the transactions, acts, or activities taxed by this chapter. [L Sp 1984 1st, c 1, pt of §2]

§244D-12 Appeals. Any person aggrieved by any assessment of the tax imposed by this chapter may appeal from the assessment in the manner and within the time and in all other respects as provided in the case of income tax appeals by section 235-114. The hearing and disposition of …

§244D-13 Other provisions applicable. All of the provisions of chapters 235 and 237 not inconsistent with this chapter and which may appropriately be applied to the taxes, persons, circumstances, and situations involved in this chapter, including (without prejudice to the general…

[§244D-14] Investigations; contempts; fees. The director of taxation, and any agent authorized by the director to conduct any inquiry, investigation, or hearing hereunder, shall have power to administer oaths and take testimony under oath relative to the matter of inquiry or inve…

[§244D-15] Administration by director; rules and regulations. The administration of this chapter is vested in the director of taxation who may prescribe and enforce rules and regulations for the enforcement and administration of this chapter. The rules and regulations shall be pr…

§244D-16 Penalties. (a) The penalties provided by this section shall apply to any person whether acting as principal, agent, officer, or director, for oneself, itself, or for another person, and shall apply to each single violation, but shall not apply to any act the punishment f…

[§244D-17] Disposition of revenues. All moneys collected pursuant to this chapter shall be paid into the state treasury as state realizations, to be kept and accounted for as provided by law. [L Sp 1984 1st, c 1, pt of §2]

§244D-2 Permit. (a) It shall be unlawful for any dealer to sell liquor unless a permit has been issued to the dealer as hereinafter prescribed, and such permit is in full force and effect. (b) The liquor commission shall certify to the department the name of every dealer, togethe…

§244D-3 Cooperation between department and liquor commission. The department of taxation and the liquor commission, if the commission exercises its authority under this chapter, shall cooperate in the enforcement of this chapter. The department shall notify the proper liquor comm…

§244D-4 Tax; limitations. (a) Every person who sells or uses any liquor in the State not taxable under this chapter, in respect of the transaction by which the person or the person's vendor acquired the liquor, shall pay a gallonage tax that is hereby imposed at the following rat…

[§244D-4.3] Exemption for sales of liquor shipped out of the State. (a) There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the value or gross proceeds arising from the manufacture, production, or sale of liquor shipped by the …

§244D-6 Return, form, contents. Every taxpayer shall, on or before the twentieth day of each month, file with the department a return showing all sales of liquor by gallonage and dollar volume in each liquor category defined in section 244D-1 and taxed under section 244D-4(a) mad…

[§244D-7] Payment of tax; penalties. At the time of the filing of the return required under section 244D-6 and within the time prescribed therefor, each taxpayer shall pay to the department of taxation the tax imposed by this chapter, required to be shown by the return. Penalties…

[§244D-8] Determination of tax, additional assessments, credit, and refunds. (a) As soon as practicable after each return has been filed, the department of taxation shall cause it to be examined and shall compute and determine the amount of the tax payable thereon. (b) If it shou…

§244D-9 Records to be kept. (a) Every dealer shall keep a record of all sales of liquor by gallonage and dollar volume in each liquor category defined in section 244D-1 and taxed under section 244D-4(a) made by the dealer, in a form prescribed by the department of taxation. Every…