Liquor Tax Account: Remittances; refunds.
1. All revenues required to be paid to the State under this chapter must be paid to the Department in the form of remittances payable to the Department. The Department shall deposit the payments in the State Treasury to the credit of the Liquor Tax Account in the State General Fund.
2. The Department shall indicate the amount, if any, which is derived from the tax on liquor containing more than 22 percent of alcohol by volume.
3. Upon order of the State Controller, money in the Liquor Tax Account must be drawn therefrom for any refunds under this chapter.
Last modified: February 27, 2006