Idaho Code 23-1006 – Records and Returns of Licensees — Investigations and Examinations
Current as of: 2023 | Check for updates
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Terms Used In Idaho Code 23-1006
- Beer: means any beverage obtained by the alcoholic fermentation of an infusion or decoction of barley, malt and/or other ingredients in drinkable water. See Idaho Code 23-1001
- Brewer: means a person licensed to manufacture beer. See Idaho Code 23-1001
- Dealer: means a person licensed to import beer into this state for sale to a wholesaler. See Idaho Code 23-1001
- Director: means the director of the Idaho state police. See Idaho Code 23-1001
- Month: means a calendar month, unless otherwise expressed. See Idaho Code 73-114
- Person: includes any individual, firm, copartnership, association, corporation or any group or combination acting as a unit, and the plural as well as the singular number unless the intent to give a more limited meaning is disclosed by the context. See Idaho Code 23-1001
- Premises: means the building and contiguous property owned, or leased or used under government permit, by a licensee as part of the business establishment in the business of sale of beer at retail, which property is improved to include decks, docks, boardwalks, lawns, gardens, golf courses, ski resorts, courtyards, patios, poolside areas or similar improved appurtenances in which the sale of beer at retail is authorized under the provisions of law. See Idaho Code 23-1001
- Property: includes both real and personal property. See Idaho Code 73-114
- Retailer: means a person licensed to sell beer to consumers at premises described in the license. See Idaho Code 23-1001
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
- Wholesaler: means any person licensed to sell beer to retailers, wholesalers, permittees or consumers and to distribute beer from warehouse premises described in the license. See Idaho Code 23-1001
Every licensed dealer, brewer and wholesaler shall have, and notify the director of, a place of business within the state of Idaho where such licensee will and shall keep a record of his or its imports into, and sales of beer within, the state, including the date, quantity, from whom purchased for import, the carrier or other person or means by whom or which transported for import, and the name and address of the vendee, and shall so keep such record of each such sale or import for a period of four (4) years thereafter. Such licensee shall, on or before the 15th day of each month, make a return to the director of the amount of beer sold in, and imported by him into, the state of Idaho for the preceding month, which shall be upon forms furnished by 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, or violating, this act and whether or not all taxes and license fees provided for by this act are being fully paid. The director shall have the right at any time to make an examination of each dealer’s, brewer’s and wholesaler’s books, records and premises, make an inventory and otherwise check the accuracy of such returns, and investigate for any violation of this act, and file, and retain in his office for not less than two (2) years, a report thereof. An application for, and acceptance of a license by, a dealer, brewer, wholesaler or retailer shall constitute consent to, and be authority for, entry by the director, or his authorized agents, upon any premises related to the licensee’s business, or wherein are, or should be, kept, any of the licensee’s books, records, supplies or other property related to said business, and to make the inventory, check and investigations aforesaid with relation to said licensee or any other licensee.