Chapter 473 Wine, Cider and Malt Beverage Privilege Tax

Liquor; Drugs

§ 473.005		Definitions for chapter
§ 473.015		Definition of cider
§ 473.020		Administration of chapter by commission
§ 473.030		Tax on wines and malt beverages
§ 473.035		Tax on cider
§ 473.045		Tax on sale or use of agricultural products used by wineries
§ 473.047		Marketing activity tax credit
§ 473.050		When privilege tax not imposed

§ 473.060		Payment of taxes
§ 473.065		Deposit in lieu of bond
§ 473.070		Statements by manufacturers as to quantities produced
§ 473.080		Estimate by commission when statement not filed or false statement filed
§ 473.090		Lien created by the tax
§ 473.100		Seizure of property
§ 473.110		Sale of property
§ 473.120		Collection of sums due state
§ 473.130		Estimate by commission as prima facie evidence
§ 473.140		Records to be kept by manufacturers and purchasers
§ 473.150		Inspection of manufacturers records
§ 473.160		Records to be kept by persons transporting wine, cider or malt beverage
§ 473.170		Failure to pay tax or to maintain records
§ 473.180		Applicability to interstate and foreign commerce
§ 473.190		State has exclusive right to tax liquor
§ 473.990		Penalties
§ 473.992		Penalty upon failure to pay agricultural products tax