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  311.665.  Sales and use tax must be paid to renew license — statement required. — 1.  Before any license is renewed under the provisions of this chapter, the supervisor of liquor control shall require a statement from the director of revenue that the applicant has paid all sales and use taxes due, including all penalties and interest or does not owe any sales or use tax.

  2.  Within ten days from the issuance of a sales and use tax statement by the director of revenue, the licensee shall file with the supervisor of alcohol and tobacco control a copy of such sales and use tax statement.


(L. 1984 H.B. 1533, et al. § 2, A.L. 2009 H.B. 132, A.L. 2016 S.B. 919)

---- end of effective   28 Aug 2016 ----

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311.665 8/28/2016
311.665 8/28/2009 8/28/2016

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