35-5-2. Alcohol excise tax to be paid by manufacturers and wholesalers.
62 words·~1 min read·
/sd/title-35/chapter-35-5/35-5-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
There is hereby levied an alcohol excise tax on all alcoholic beverages manufactured, purchased, received, or imported in this state. A manufacturer shall pay the alcohol excise tax on all alcoholic beverages manufactured and sold directly to a retailer or consumer. A wholesaler shall pay the alcohol excise tax on all alcoholic beverages purchased, received, or imported for sale to a retailer.