1200.3 Collection and Payment of Tax and the Maintaining of Records.

The General Assembly in Section 12–33–250, provided for the collection and payment of the license taxes levied by Sections 12–33–230 and 12–33–240 in the same manner and under the same conditions as the taxes imposed by Sections 12–33–410 and 12–33–460. The payment of taxes levied by Sections 12–33–410 and 12–33–460 is provided for by Section 12–33–480 and requires the same on or before the tenth day of the month next succeeding the month in which the tax accrues. A report is required on or before the tenth of each month on forms prescribed by the Department stating the number of cases of alcoholic liquors sold during the preceding month. The licensed wholesaler must maintain adequate and complete records. Such records shall be available for examination and review by the Department. HISTORY: Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.