Chapter 244D

§244D-1 Definitions for liquor taxes

§244D-2 Liquor dealer permits: who needs one and how to keep it

§244D-3 Tax department and liquor commission must work together

§244D-4 Liquor gallonage tax rates and when the tax does not apply

§244D-4.3 When liquor sales shipped out of state are tax-free

§244D-6 Monthly liquor tax return

§244D-7 Paying the tax and penalties

§244D-8 How the state checks your tax return and fixes mistakes

§244D-9 Records to be kept

§244D-10 Tax officials can inspect liquor sale records

§244D-11 Liquor tax is added to other taxes

§244D-12 How to appeal a tax assessment

§244D-13 Other rules that also apply

§244D-14 Tax investigations: witness powers and penalties

§244D-15 Who runs this law and how rules are made

§244D-16 Fines for selling liquor without a permit

§244D-17 Where fuel tax money goes