Section 43.60.040. Administration and enforcement of tax.

   (a) Each brewer, distiller, bottler, jobber, wholesaler, or manufacturer is primarily liable for the payment of the excise taxes on alcoholic beverages sold, and shall furnish a good and sufficient surety bond of $25,000 payable to the department and approved by the Department of Law.  If a wholesaler fails to pay the tax to the state the wholesaler forfeits the bond and the wholesaler's license shall be revoked.  The department, in its discretion, may issue permits in place of bonds to resident holders of wholesale, malt beverage, and wine licenses doing business wholly in the state who pay the tax before shipment.
   (b) Upon receipt of the bond and its subsequent approval, the department shall issue a license certificate authorizing the brewer, distiller, bottler, jobber, wholesaler, or manufacturer, liable for the payment of the tax, to sell alcoholic beverages in the state or to consign shipments of alcoholic beverages to the state.  It is unlawful for a brewer, distiller, bottler, jobber, wholesaler, or manufacturer to sell alcoholic beverages in the state or to consign shipments of alcoholic beverages into the state without first furnishing the required bond and obtaining the license certificate or permit from the department.  The license certificate does not constitute permission to sell alcoholic beverages in the state or to consign them to the state without having complied with other requirements of state or federal law.
   (c) The retailer or buyer is secondarily liable for the taxes on alcoholic beverages that are sold to the retailer or buyer. The state has a lien upon the beverages, and may seize, confiscate, and sell them to satisfy the payment of the taxes and the costs of the proceedings, without regard to where or in whose possession the beverages are found.  If the beverages are not found or not identifiable, the state may seize, confiscate, and sell an equal quantity of the same kind of beverage found in the possession of the retailer or other buyer to whom the beverages on which the taxes were not paid were sold.
   (d)   [Repealed, Sec. 46 ch 113 SLA 1980].
   (e)   [Repealed, Sec. 46 ch 113 SLA 1980].
   (f)   [Repealed, Sec. 46 ch 113 SLA 1980].
   (g) A license issued under this section must include
        (1) the name and address of the licensee;
        (2) the nature or type of alcoholic beverage business to be conducted; and
        (3) the year for which the license is issued.
   (h) In this section "person" includes an officer, agent, or employee of a corporation or a member, agent, or employee of a partnership, who, as officer, agent, employee, or member, is under duty to perform the act in respect to which the violation occurs.

Notes

Recent Bills that will modify this

HB 248 ELECTRONIC TAX RETURNS & ALCOHOL TAX
HB4001 OMNIBUS TAXES & CREDITS; MINING LICENSES
HB5002 OMNIBUS TAXES & CREDITS; MINING LICENSES
SB 131 ELECTRONIC TAX RETURNS & ALCOHOL TAX
SB4001 OMNIBUS TAXES & CREDITS; MINING LICENSES
SB5002 OMNIBUS TAXES & CREDITS; MINING LICENSES

Implemented As

15 AAC 60.080
15 AAC 60.300
15 AAC 60.310

History

(Sec. 35-4-33 ACLA 1949; am Sec. 2 ch 70 SLA 1951; Sec. 1 ch 72 SLA 1955; am Sec. 42, 46 ch 113 SLA 1980)