§ 28-A §1652 — Excise tax on malt liquor and wine; deficiency account; credits; refunds

1.
Excise tax on malt liquor.
An excise tax is imposed on the privilege of manufacturing and selling malt liquor in the State. Except as provided in subsection 2‑A, the in-state manufacturer or importing wholesale licensee shall pay an excise tax of 35¢ per gallon on all malt liquor manufactured in or imported into the State.
1-A.
Excise tax on low-alcohol spirits products and fortified wines.
An excise tax is imposed on the privilege of manufacturing and selling low-alcohol spirits products and fortified wines in the State. Except as provided in subsection 2‑A, the in-state manufacturer or importing wholesale licensee shall pay an excise tax of $1.24 per gallon on all low-alcohol spirits products and fortified wines manufactured in or imported into the State.
2.
Excise tax on wine; hard cider.
An excise tax is imposed on the privilege of manufacturing and selling wine in the State. Except as provided in subsection 2‑A, the in-state manufacturer or importing wholesale licensee shall pay an excise tax of 60¢ per gallon on all wine other than sparkling wine, fortified wine or hard cider manufactured in or imported into the State, $1.24 per gallon on all sparkling wine manufactured in or imported into the State and 35¢ per gallon on all hard cider manufactured in or imported into the State.
2-A.
Excise tax due; exemption.
On the 15th day of each month, every brewery and winery shall pay the excise taxes due on malt liquor, wine and low-alcohol spirits products that that brewery or winery removed from areas required to be bonded by the Federal Government. Malt liquor, wine or low-alcohol spirits products that a brewery or winery removes from areas required to be bonded by the Federal Government for sale to an out-of-state wholesaler for resale in another state or for sale under section 1357 directly to a consumer located in another state are exempt from excise tax under this section.
2-B.
Failure to make payments.
If a winery or brewery that has not filed an excise tax surety bond fails to make tax payments as required by this section, the bureau may immediately take back its license issued pursuant to section 1355‑A, having the effect of voiding the license.
3.
General Fund.
The bureau shall immediately deposit all money received under this section to be credited to the General Fund.
4.
Excise tax accounts and adjustments.
The bureau shall open an excise tax account with each wholesale licensee and each certificate of approval holder and make the following adjustments when appropriate. As used in this subsection, "certificate of approval holder" means an in-state manufacturer of malt liquor, wine or low-alcohol spirits products licensed under section 1355‑A or an out-of-state manufacturer of or out-of-state wholesaler of malt liquor, wine or low-alcohol spirits products that has been issued a certificate of approval under section 1361.
5.
Appropriation for substance use disorder prevention and treatment.
Notwithstanding any provision of law to the contrary, the amount of funds appropriated from the General Fund to the Department of Health and Human Services for substance use disorder prevention and treatment may not be less than an amount equal to 31% of the excise tax collected or received by the bureau under this section.

Legislative History

PL 1987, c. 45, §A4 (NEW). PL 1987, c. 236 (AMD). PL 1987, c. 342, §116 (AMD). PL 1987, c. 623, §§16,17 (AMD). PL 1991, c. 528, §RRR (AFF). PL 1991, c. 528, §§VV7,8 (AMD). PL 1991, c. 591, §§VV7,8 (AMD). PL 1991, c. 791, §3 (AMD). PL 1993, c. 462, §7 (AMD). PL 1997, c. 373, §§137,138 (AMD). PL 1997, c. 501, §4 (AMD). PL 1997, c. 767, §4 (AMD). PL 2011, c. 147, §3 (AMD). PL 2011, c. 629, §36 (AMD). PL 2013, c. 368, Pt. XXXX, §8 (AMD). PL 2013, c. 368, Pt. XXXX, §13 (AFF). PL 2017, c. 407, Pt. A, §114 (AMD). PL 2021, c. 8, §§7-10 (AMD). PL 2021, c. 658, §264 (AMD).