23-1314. RECORDS AND INSPECTION OF WINERIES, IMPORTERS AND DISTRIBUTORS. (1) Every winery, distributor and importer shall have, and notify the director of, a place of business within the state of Idaho.

(2) Each winery, distributor and importer shall keep at its place of business a record of its imports into, and sales of wine within, the state of Idaho. The import record shall include the date and quantity of import and the identity of the import seller and the import carrier or transporter. The sale record shall consist of a copy of the monthly report to the state tax commission required pursuant to section 23-1322, Idaho Code. Each winery, distributor and importer shall keep the record of each sale or import for a period of four (4) years thereafter and shall, on or before the fifteenth day of each month, file the report with the director. The director may require such additional information to be included in such returns as shall assist him in determining whether or not such licensee is complying with this act and whether or not all taxes and fees provided for by this act are being fully paid.

(3) The director shall have the right at any time to make an examination of each winery’s, distributor’s and importer’s books, records and premises, and such other matters as may assist him in verifying the accuracy of such reports.

History:

[23-1314, added 1971, ch. 156, sec. 14, p. 760; am. 1974, ch. 27, sec. 67, p. 811; am. 1984, ch. 105, sec. 2, p. 245; am. 1984, ch. 221, sec. 6, p. 533; am. 1999, ch. 129, sec. 2, p. 374; am. 2000, ch. 333, sec. 2, p. 1124; am. 2011, ch. 130, sec. 4, p. 365.]