Article 1. ADMINISTRATION  


§ 3-2-1. Powers and duties of commissioner generally; delegation of administrative duties
§ 3-2-2. Promulgation of rules and regulations generally; forms
§ 3-2-3. Powers and duties of commissioner as to denial, suspension, or cancellation of licenses generally; promulgation of rules and regulations as to conversion of standards of measurement to English system and labeling of distilled spirits
§ 3-2-3.1. Power of commissioner to permit importation of distilled spirits or alcohol into counties and municipalities; taxation of such distilled spirits and alcohol
§ 3-2-4. Sale, distribution, or other dealing in alcoholic beverages by employees, agents, or officers of department prohibited; exemption
§ 3-2-5. Collection of taxes under title; issuance of licenses
§ 3-2-6. Establishment and operation of reporting system for collection of taxes on malt beverages, distilled spirits, and wines; applicability to reporting system of provisions of law relating to revenue stamps
§ 3-2-7. Expiration and renewal of licenses generally; continuation of operations by licensee pending final approval or disapproval of application for renewal; penalty for late application for renewal; temporary permits
§ 3-2-8. Availability of records for public inspection; collection of fee for special requests for preparation of information
§ 3-2-9. Requirements as to reports to be made to commissioner
§ 3-2-10. Disposition of taxes, penalties, interest, and fees
§ 3-2-11. Penalties for failure to file reports or returns or to pay tax or fee; procedure for assessment of taxes due, penalties, and interest
§ 3-2-12. Waiver of penalties by commissioner
§ 3-2-13. Issuance of refunds or credits for taxes paid
§ 3-2-14. Limitations on credit; application; action for recovery of credit; setoff of unpaid taxes against credit
§ 3-2-15. Promulgation of rules and regulations governing advertising of distilled spirits