2012 Idaho Statutes
Title 23 - ALCOHOLIC BEVERAGES
Chapter 13 - COUNTY OPTION KITCHEN AND TABLE WINE ACT
Section 23-1319 - EXCISE TAX -- SALES INCLUDED -- REFUND FOR EXPORT SALES -- REFUND FOR BREAKAGE OR SPOILAGE -- DISTRIBUTION OF REVENUE.
(a) Every sale of wine by a distributor to a retailer shall constitute a sale of wine for resale or consumption in this state, whether the sale is made within or without this state, and the distributor shall be liable for the payment of taxes. In every transfer of wine by a licensed winery to its licensed retail outlet, the winery shall be liable for payment of taxes.
(b) When wine has been destroyed by breakage or has spoiled or otherwise become unfit for beverage purposes prior to payment of taxes on it, the distributor, upon satisfactory proof of destruction or spoilage, shall be entitled to deduct from existing inventories, subject to tax, the amount of wine so destroyed or spoiled.
(c) If the tax commission determines that any amount due under this chapter has been paid more than once or has been erroneously or illegally collected or computed, the commission shall set forth that fact in its records and the excess amount paid or collected may be credited on any amount then due and payable to the commission from that person and any balance refunded to the person by whom it was paid or to his successors, administrators or executors. The commission is authorized and the state board of tax appeals is authorized to order the commission in proper cases to credit or refund such amounts whether or not the payments have been made under protest and certify the refund to the state board of examiners.
(d) No credit or refund shall be allowed or made after three (3) years from the time the payment was made, unless before the expiration of that period a claim is filed by the taxpayer. The three (3) year period allowed by this subsection for making refunds or credit claims shall not apply in cases where the tax commission asserts a deficiency of tax imposed by law, and taxpayers desiring to appeal or otherwise seek a refund of amounts paid in obedience to deficiencies must do so within the time limits elsewhere prescribed by law.
(e) All revenue received pursuant to this chapter shall be distributed as follows:
(f) Any person who is not a distributor or winery but who makes, whether as principal, agent or broker, any sales of wine not otherwise taxed under this section and not exempt from such tax, shall be liable for payment of taxes imposed by this section. This subsection shall not impose tax on wine sold pursuant to section 23-1336, Idaho Code.
History:
[23-1319, added 1971, ch. 156, sec. 19, p. 760; am. 1980, ch. 239, sec. 5, p. 557; am. 1980, ch. 391, sec. 2, p. 995; am. 1984, ch. 105, sec. 1, p. 244; am. 1984, ch. 221, sec. 9, p. 535; am. 1984, ch. 283, sec. 1, p. 656; am. 1986, ch. 73, sec. 5, p. 205; am. 1988, ch. 156, sec. 1, p. 283; am. 1990, ch. 18, sec. 1, p. 30; am. 1994, ch. 243, sec. 1, p. 762; am. 2006, ch. 29, sec. 2, p. 91; am. 2007, ch. 141, sec. 6, p. 411.]
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