CHAPTER 139
BEVERAGE, CONTROLLED SUBSTANCES AND TOBACCO TAXES
SUBCHAPTER I
BEVERAGE TAXES
139.02 Fermented malt beverages tax.
139.035 Reciprocal agreements.
139.05 Payment of malt beverages tax.
139.06 Liquor tax returns; exceptions.
139.08 Powers and duties of the secretary of revenue.
139.092 Audits; additional assessments; refunds.
139.10 Refunds by state treasurer.
139.11 Records and reports.
139.18 Presumptions from possession.
139.20 Compulsory testimony.
139.26 Prosecutions by attorney general.
SUBCHAPTER II
CIGARETTE TAXES
139.30 Cigarette tax; definitions.
139.31 Tax imposed; exceptions.
139.315 Cigarette inventory tax imposed; procedures.
139.321 Unlawful possession of cigarettes.
139.323 Refunds to Indian tribes.
139.325 Agreements with Indian tribes.
139.36 Refunds for unusable stamps.
139.39 Administration and enforcement.
139.395 Theft of tax moneys.
139.40 Seizure and confiscation.
139.41 Place to place delivery.
139.43 Statewide concern.
139.44 Interest and penalties.
139.45 Prosecutions by attorney general.
SUBCHAPTER III
TOBACCO PRODUCTS TAX
139.76 Imposition; exceptions.
139.77 Distributors, monthly returns.
139.79 Permits; distributor; subjobber.
139.83 Administration and enforcement.
139.85 Interest and penalties.
139.86 Prosecutions by attorney general.
SUBCHAPTER IV
TAX ON CONTROLLED SUBSTANCES
139.92 Examination of records.
139.93 Appeals, presumption, administration.
BEVERAGE TAXES
139.01
139.01
Definitions. In
ss. 139.01 to
139.25 unless the context or the subject matter otherwise requires:
139.01(1)
(1) "Bottler" means any person other than a brewer who places fermented malt beverages in bottles or similar containers.
139.01(2)
(2) "Brewer" means any person who manufactures fermented malt beverages for sale or transportation.
139.01(3)
(3) "Intoxicating liquors" includes all ardent, spirituous, distilled or vinous liquors, liquids or compounds, whether medicated, proprietary, patented or not, and by whatever name called, containing one-half of one per cent or more of alcohol by volume, which are fit for use for beverage purposes, but does not include "fermented malt beverages" as defined in
s. 125.02.
139.01(4)
(4) "License," and "fermented malt beverages" have the same meaning as in
s. 125.02, and "licensed premises" are premises described in licenses issued by cities, villages or towns under the authority of said section.
