§ 23-1051 — REGULATIONS

The state tax commission shall be, and it is hereby, authorized to adopt and promulgate such rules and regulations as may be necessary to assure payment of taxes on beer, including, but not limited to, rules and regulations; prescribing the form and content of monthly reports required; requiring the persons liable for payment of taxes on beer to show on such monthly reports information concerning their inventories, purchases, sales and shipments of beer; requiring monthly informational reports from dealers and wholesalers licensed in this state concerning their inventories, purchases, sales and shipments of beer; requiring reports from carriers, both public and private, concerning deliveries of beer made in this state by such carriers and shipments of beer made by such carriers out of this state; requiring persons liable for payment of taxes imposed on beer and dealers and wholesalers licensed in this state to maintain complete and accurate books, records and accounts on transactions involving beer; and establishing grounds upon which delay in filing reports or paying taxes imposed on beer may be considered justifiable and without fault on the part of the person liable therefor.

Legislative History

[I.C., sec. 23-1051, as added by 1961, ch. 259, sec. 1, p. 430.]