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Statute »
Chapter 79 »
Article 41a »

2014 Statute

Section Number

79-41a01 - Definitions.

79-41a02 - Imposition and rate of tax; paid by consumer and collected by seller.

79-41a03 - Payment and collection of tax; bond; disposition of revenue.

79-41a03a - Interest and penalties for failure to pay or untimely payment of gross receipts tax on club liquor sales.

79-41a04 - Local alcoholic liquor fund; distribution of moneys.

79-41a05 - Same; additional payments to local units, when.

79-41a06 - Registration certificate required for seller.

79-41a07 - Violations by seller; remedies.

79-41a08 - Tax constitutes lien on seller's property.

79-41a09 - Same; refund fund established; amount maintained.