Title 12 — Title 12 — Alcoholic Beverages
10 chapters · 117 sections in this title.
W.S. § 12-3-101 Excise tax to be paid; limitation on liquor or malt beverage importation; penalties
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Excise tax to be paid; limitation on liquor or malt beverage importation; penalties. (a) An excise tax is assessed and shall be collected by the division equal to three-fourths of one cent ($.0075) per one hundred (100) milliliters (3.4 ounces) or fraction thereof on wine, two an…
W.S. § 12-3-102 Confiscation authorized; disposition; when seizure permitted
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Confiscation authorized; disposition; when seizure permitted. (a) When an authorized inspector discovers alcoholic liquors or malt beverages upon which excise taxes have not been paid in the possession of a licensee, he shall take possession of and hold the alcoholic liquors or m…