11 CSR 70-2.070 - Tax on Spirituous Liquor and Wine

PURPOSE: This amendment is cleanup of the rule. The removed section is in 11 CSR 70-2.060.

(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 gallon.
(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 311.580, RSMo.

Notes

11 CSR 70-2.070
AUTHORITY: section 311.660, 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. Amended by Missouri Register April 15, 2019/Volume 44, Number 8, effective 5/31/2019 Amended by Missouri Register July 15, 2022/Volume 47, Number 14, effective 8/31/2022

*Original authority: 311.660, RSMo 1939, amended 1989.

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