16-3-519. Quarterly report of distributor and retailer.
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/mt/title-16/chapter-3/part-5/16-3-519·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
16-3-519 . Quarterly report of distributor and retailer.
(1)A licensed distributor shall, on or before the 15th day of each month following the end of each quarter, make an exact return to the department of the amount of beer, table wine, and sacramental wine purchased or acquired by the distributor during the previous quarter, the amount of beer, table wine, and sacramental wine sold and delivered by the distributor during the previous quarter, and the amount of inventory on hand in the manner and form prescribed by the department. The department has the right at any time to make an examination of the distributor's books and premises and otherwise check the accuracy of the return or check the alcoholic content of beer, table wine, and sacramental wine that the distributor may have on hand.
(2)A wine retailer licensed to do business in the state shall, on or before the 15th day of each month following the end of each quarter, in the manner and form prescribed by the department, make a return to the department of the amount of wine purchased directly from any out-of-state winery in the previous quarter.