Codified Laws


Text Search




Enter the text to search for and click Search to get a list of statutes containing the text you entered. Tips:
  • Multiple words will be searched as a phrase. Entering Property Tax will return statutes that contain the complete phrase Property Tax.
  • Logical Operators are allowed. Hunting and Fishing will return statutes that containing both hunting and fishing. Hunting or Fishing will return statutes that contain hunting, fishing, or both.
  • Wild cards(*) are allowed. Entering Approp* will return statutes that contain Appropriation, Appropriate, Appropriated, etc..
  • Punctuation can also be used as operators. + = and, , = or. Searching for phrases that have , and will result in error unless you enclose the entire phrase in quotes.
The Filter option allows you to narrow your search results to a specific Title or Chapter. Here is a tip for using the filter option.
  • Use a dash (-) as the last character of your filter to refine searches. For example the filter "1-1" returns sections in 1-1, 1-10, 1-11, 1-12, etc. The filter "1-1-" returns only sections in Chapter 1-1.

Quick Find



Type the Statute number you are looking for in the form Title-Chapter-Section . Examples(1-1-1.1, 27A-11A-12, etc.)

The Get Statute button can be used to locate a specific statute. You may type in a title, chapter, or section number. Example: typing 1 will return the chapter list for Title 1, typing 1-1 will return the section list for chapter 1-1, typing 1-1-1 will return section 1-1-1 of the statutes.

The Get Chapter button can be used to load a complete chapter of the statutes. This function requires a title and a chapter number. Examples: 1-1, 57A-1, 1-3

 
CHAPTER 35-5

OCCUPATIONAL TAX

35-5-1      Beverages to which chapter applies.
35-5-2      Tax levied on manufacturers and wholesalers.
35-5-3      Amount of tax based on quantities--Diluted beverages.
35-5-3.1      Repealed.
35-5-3.2      Tax for malt beverage manufacturers selling to public for consumption on licensed premises.
35-5-3.3      Issuance of malt beverage package dealer's license to manufacture--Tax imposed.
35-5-4      Computation on fractions of gallon.
35-5-5      Repealed.
35-5-6      Beverages exempt from occupational tax.
35-5-6.1      Additional tax on wholesaler's purchases--Administration--Disposition of proceeds.
35-5-7      Bond required of licensees--Amount of bond--Deposit in lieu of bond.
35-5-7.1      Cancellation of bond by surety--Revocation of license.
35-5-8, 35-5-9.      Repealed.
35-5-10      Monthly return and payment of tax based on quantity of beverages--Violation as misdemeanor.
35-5-11, 35-5-12.      Repealed.
35-5-13      Repealed.
35-5-14      Repealed.
35-5-15 to 35-5-18.      Repealed.
35-5-19      Additional tax assessed as penalty on delinquency in payment of tax--Reduction or elimination for reasonable cause--Interest on tax not paid on due date--Additional amount added for false return--Collection and enforcement of tax, penalty and interest--Application of amounts collected.
35-5-20      Records and reports required of licensees--Entry and examination on default--Violation as misdemeanor.
35-5-20.1      Reports required on shipments of beverages into state--Violation as misdemeanor.
35-5-20.2      Revocation or suspension of licenses and permits on failure to report shipments--Notice to licensees not to purchase from offender.
35-5-21      Repealed.
35-5-21.1      Repealed.
35-5-21.2      Repealed.
35-5-21.3      Repealed.
35-5-22      Distribution to municipalities from alcoholic beverage fund.
35-5-22.1      Entities sharing in municipal distribution.
35-5-22.2      Distribution to counties from alcoholic beverage fund.
35-5-23 to 35-5-24.1.      Repealed.
35-5-25      Payment to township or county of distribution for unincorporated town.
35-5-26      Population used as basis for distribution to unincorporated towns.
35-5-27      Repealed.
35-5-28      Fund balances transferred to general fund.


Back to Title 35