§ 5-03-04 — Collection of taxes

The taxes imposed by this chapter are payable as follows:
1. Except as provided in subsection 3, wholesalers shall pay the tax to the state tax
commissioner on or before the fifteenth day of each month.
2. Liquor wholesalers shall make the payments based on the total gallonage sold the
preceding calendar month. Beer wholesalers shall make the payments based on the
total gallonage purchased from brewers the preceding calendar month. Microbrew
pubs shall make payments based on the total gallonage sold onpremises during the
preceding calendar month.
3. Sales of alcoholic beverages for export through a federally bonded warehouse, or a
foreign trade zone, to an export bonded warehouse are excluded from the computation
of the gallonage tax. If the alcoholic beverages are returned to this state from the
federally bonded warehouse, the foreign trade zone, or the export bonded warehouse,
the exemption no longer applies.
4. Upon satisfactory proof, a tax credit is allowed beer wholesalers for beer purchased,
but which cannot be sold in this state. A tax credit is allowed wholesalers on bad
accounts which are charged off for income tax purposes, but a pro rata tax is again
payable on any accounts subsequently collected.
5. If any wholesaler makes an overpayment of taxes due, the state tax commissioner
shall issue a credit applicable to future obligations or certify that amount to the office of
management and budget for a refund.
6. Any remittance within one dollar of the correct amount due may be accepted by the
state tax commissioner as the correct amount due.