Taxes on Alcoholic Beverages
Section 420 - DefinitionsSection 421 - Registration of DistributorsSection 422 - Bonds of DistributorsSection 423 - Cancellation of Registration of DistributorsSection 424 - Taxes ImposedSection 425 - Special Provision as to Imposition of Taxes on Certain Alcoholic BeveragesSection 425-A - Presumption of TaxabilitySection 426 - Records to Be Kept by Brand Owners, Distributors, Owners and OthersSection 427 - Requirement and Content of Invoice on the Sale of LiquorsSection 428 - Records and Reports of TransportationSection 429 - Payment of Tax; ReturnsSection 430 - Determination of TaxSection 431 - Proceedings to Recover TaxSection 432 - Tax to Be Paid but Once; Foreign and Interstate Commerce; InjunctionSection 433 - Penalties and InterestSection 434 - RefundsSection 434-A - Mailing Rules; HolidaysSection 435 - Deposit and Disposition of RevenueSection 436 - General Powers of the Tax CommissionSection 437 - Returns to Be SecretSection 438 - Sale of Stamps AuthorizedSection 445 - Local Taxes on Beer and Liquor by a City of One Million or More