23-1047. payment of taxes on beer.
98 words·~1 min read·
/id/title-23-alcoholic-beverages/chapter-10-beer/23-1047·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Each person liable for payment of taxes on beer, as provided for in section
23-1048
, Idaho Code, shall, on or before the 15th day of each month, or for such other period as the state tax commission may prescribe by rule, file a written report with the state tax commission showing all sales of beer for resale or consumption in this state made by such person during the calendar month or other period immediately preceding. Taxes payable with respect to such sales shall be paid by the person liable therefor at the time such report is filed.