Light Wines and Beer

  1. Law
  2. Mississippi Code
  3. Taxation and Finance
  4. Alcoholic Beverage Taxes
  5. Light Wines and Beer

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Section
27-71-301

Definitions

Section
27-71-303

License tax imposed

Section
27-71-305

When and where license tax is to be paid

Section
27-71-307

Excise tax imposed

Section
27-71-309

Repealed

Section
27-71-311

Bond required of manufacturer, wholesaler and brewpub

Section
27-71-313

Penalty for evading payment of tax

Section
27-71-315

Transportation from without the state

Section
27-71-317

Transportation within the state

Sections
27-71-319 through 27-71-323

Repealed

Section
27-71-325

Reports of wholesaler and preservation of invoices

Section
27-71-327

Records to be maintained

Section
27-71-329

Examination of records

Section
27-71-331

Penalty

Section
27-71-333

Assessment and collection of penalty

Section
27-71-335

Tax and penalty upon contraband light wine and beer; confiscation

Section
27-71-337

Payment into treasury

Section
27-71-339

Records of commissioner

Section
27-71-341

Additional tax

Section
27-71-343

Other privilege tax not to be levied

Section
27-71-345

Privilege tax to be levied by municipality

Section
27-71-347

Violation of this article

Section
27-71-349

Designation of sales territories for sale of light wine and beer by manufacturers and importers; presentation of light beer and wine to retailers by licensed wholesalers; transportation of light beer and wine; deliveries to retailers; sales by wholesalers to retailers in territories of other wholesalers; purchases for resale