TITLE 23

ALCOHOLIC BEVERAGES

CHAPTER 10

BEER

23-1056.  Use of alternative method — Time when authorized. Use of said alternative method of payment of taxes imposed on beer as provided for in sections 23-1047 through 23-1055, shall not be authorized until the state tax commission shall adopt and promulgate a regulation permitting use of such method. On and after the effective date of any such regulation use of such alternative method shall be exclusive, provided, however, tax stamps theretofore purchased by any person liable for payment of taxes on beer and on hand may be used by such person and a credit shall be allowed to him against taxes payable with monthly reports subsequently filed in such manner as the state tax commission may prescribe, or said stamp may be submitted for redemption and refund thereon. Upon thirty (30) days written notice mailed to each brewer and dealer licensed in this state and to each brewer and foreign distributor holding a certificate of approval issued by this state the state tax commission may at any time rescind any such regulation and from and after the effective date of rescission only the method for payment of taxes on beer by use of tax stamps as provided for in section 23-1008, as amended, shall be used.

History:

[I.C., sec. 23-1056, as added by 1961, ch. 259, sec. 1, p. 430.]