§ 424 — Collection

The Board of Liquor and Lottery shall collect the tax imposed under section 422 of this title. The taxes collected on sales by the Board of Liquor and Lottery shall be paid weekly to the State Treasurer, and the taxes collected on sales by a manufacturer or rectifier shall be paid quarterly to the State Treasurer. (Amended 1973, No. 129 (Adj. Sess.), § 2, eff. Feb. 1, 1974; 1977, No. 157 (Adj. Sess.); 2015, No. 144 (Adj. Sess.), § 10; 2018, No. 1 (Sp. Sess.), § 71.)