Tennessee § 57-6-201 - Tax levy — Enforcement — Disposition of collections.

§ 57-6-201. Tax levy — Enforcement — Disposition of collections.

There is imposed an additional tax upon the sale of alcoholic beverages at wholesale in the amount of fifteen cents (15¢) per case for each case of alcoholic beverages sold at wholesale in Tennessee. The tax imposed herein shall be paid monthly by the wholesaler upon the number of cases of alcoholic beverages sold by the wholesaler during the preceding month to the department, and all of which tax shall be used or spent by the alcoholic beverage commission. For the purpose of enforcing this part and ascertaining the amount of tax due under this section, it shall be the duty of each wholesaler, on or before the fifteenth day of each month, to file a report with the commissioner upon forms prescribed, prepared and furnished by the commissioner showing information relative to sales and disposition of all alcoholic beverages and such other related information as the commissioner may require. Every distiller, rectifier, vintner and importer selling distilled spirits or wines to licensed wholesalers in Tennessee shall, at the time such alcoholic beverages are invoiced to the wholesaler, send a duplicate invoice to the commissioner, to which there shall be attached copies of all papers, exhibits, etc., as may be attached to the original invoice. All moneys collected under this section shall be turned over to the state treasurer for deposit in the general fund, the money to be appropriated for expenditures by the general assembly. Acts 1959, ch. 278, § 1; 1963, ch. 259, §§ 1, 3; 1970, ch. 371, § 2; 1975, ch. 31, § 1; 1975, ch. 275, § 1; T.C.A., § 57-706; Acts 1980, ch. 885, § 8; 1988, ch. 526, § 17. Compiler's Notes. Acts 1988, ch. 526, § 45 provided that the amendment by that act shall apply to all assessments of penalty made on or after January 1, 1989. Law Reviews. Preferences, Priorities, and Powers of the State in the Collection of Delinquent Revenue: Tennessee's Tax Enforcement Procedures Act (Donald J. Serkin), 8 Mem. St. U.L. Rev. 707.