PURPOSE: This amendment is cleanup of the rule. The
removed section is in
(1) The tax on spirituous liquor is two dollars
($2.00) per gallon and the tax on wine is forty-two cents ($0.42) per
(2) Any spirituous liquor
or wine shipped, delivered, sold, or offered for sale in this state without
payment of the proper amount of taxes due is contraband and may be seized and
disposed of by the supervisor or his/her agents.
(3) No person other than a licensed distiller,
rectifier, or wine manufacturer may possess in this state any spirituous liquor
or wines without the proper amount of taxes having been paid, except as
provided in section
RSMo 1994.* This version of rule filed Feb. 8, 1973, effective Feb. 18, 1973.
Amended: Filed Sept. 30, 1976, effective Feb. 11, 1977. Amended: Filed Feb. 27,
1998, effective Aug. 30, 1998.
Register April 15, 2019/Volume 44, Number 8, effective
Register July 15, 2022/Volume 47, Number 14, effective
*Original authority: 311.660, RSMo 1939, amended