11 CSR 70-2.100 - Report of Brewers, Beer Manufacturers, Solicitors, and Beer Wholesalers
PURPOSE: This amendment clarifies the reporting requirements for brewers, beer manufacturers, solicitors, and wholesalers.
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.
(2) All
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.
Notes
*Original authority: 311.660, RSMo 1939, amended 1989.
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