PURPOSE: This amendment clarifies the reporting
requirements for brewers, beer manufacturers, solicitors, and
PURPOSE: This rule establishes format for reports of
shipment and payment of taxes on malt beverages.
(1) On or before the 15th of each month,
every brewer and malt liquor manufacturer, solicitor, and wholesaler authorized
to ship malt liquor in this state, whether for sale in this state or to be
shipped outside this state, shall certify in a report under oath to the
supervisor of Alcohol and Tobacco Control setting out all sales of malt liquor
for the preceding month.
reports required by this regulation must be submitted on forms provided by the
supervisor of Alcohol and Tobacco Control.
(3) All reports required by this regulation
must be complete in every material detail. If any information requested in a
report is missing, inaccurate, or otherwise incomplete, the supervisor of
Alcohol and Tobacco Control may, at his/her sole discretion: reject the report;
require the licensee to correct the report; require the licensee to pay any
shortcomings or discrepancies; or any combination thereof. The licensee must
submit a new report, correct the report, and/or pay any shortcomings or
discrepancies within fifteen (15) days of the supervisor sending written notice
to the licensee at the address currently registered with the division. Failure
to do so may result in disciplinary action.
RSMo Supp. 1989.* This version of rule filed Feb. 8, 1973, effective Feb. 18,
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