reglab/housing_qa huggingface dataset:
TN Code § 57-6-106 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 6 - Wholesale Taxes|Part 1 - Wholesale Beer Tax|§ 57-6-106. Investigations by the Department

  The department on its own initiative may, or upon request of any county or municipality receiving this tax shall, make investigations to determine whether the full amount of tax imposed by this part has been paid, providing that any county or municipality requesting such investigation may designate an agent to participate in the investigation. For this purpose, wholesalers and retailers shall make their books and records with respect to beer purchases, sales and inventories available for inspection and audit at all reasonable business hours, and shall furnish any information with respect to beer purchases, sales and inventories required by the department. The results of such investigations shall be reported to counties and municipalities concerned.   The department, upon request of any county or municipality concerned, shall provide information available in the department with respect to the administration of this part, including the amount of tax collected and remitted, within the county or municipality.
TN Code § 57-6-107 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 6 - Wholesale Taxes|Part 1 - Wholesale Beer Tax|§ 57-6-107. Wholesaler's Bond — Collection of Delinquent Taxes — Penalties

  Every wholesaler shall furnish an indemnity or personal bond, satisfactory to the department and payable to the department, as agent of the counties and municipalities involved, in an amount equivalent to the amount of gross tax payable under this part, based on the wholesaler's highest month's sales in the preceding twelve (12) months or on an estimate of sales in the case of a wholesaler just commencing business. In no event shall a bond in excess of ten thousand dollars ($10,000) be required.   Should any wholesaler fail or refuse to remit the tax on or before the twentieth of the month when due, the department or any county or municipality concerned may institute legal action for collection of such delinquent taxes by any method now authorized by law for the collection of delinquent privileges taxes, or by suit.   In addition to the hereinabove authorized powers and penalties, the suspension and revocation powers conferred in § 57-5-108 upon county legislative bodies and other governmental bodies referred to therein are likewise conferred herein upon the commissioner, as they may relate to persons to whom certificates of registration are issued by the commissioner under § 57-5-102. Such suspension and revocation powers may be invoked for the failure of such person to file any report required by this part, or for the filing of a false or fraudulent report, or for the failure to pay tax due by any such licensee with the intent to defraud under this part and rules and regulations promulgated pursuant thereto and for no other reasons. The remedy provided by § 57-5-108 shall, likewise, be the only method of reviewing orders of the commissioner revoking or suspending such certificates of registration as authorized herein.   In lieu of a corporate surety on the bond required by subsection (a), the commissioner may allow the wholesaler to secure such bond by depositing collateral in the form of a certificate of deposit as accepted and authorized by the banking laws of this state, which has a face value equal to the amount of the bond. Such collateral may be deposited with any authorized state depository designated by the commissioner. Interest on any deposited certificate of deposit shall be payable to the wholesaler who has deposited it as collateral, or to such person as the wholesaler or the certificate may direct.    If a wholesaler has been in continuous operation for three (3) consecutive years and during the preceding six (6) months has paid all taxes payable under this part on or before the twentieth of the month when due, then the wholesaler shall not be required to furnish any indemnity or personal bond required by this section.   Any wholesaler exempted from the bonding requirement of this section who fails to pay any tax payable under this part on or before the twentieth of the month when due, shall, upon such failure, be required to furnish an indemnity or personal bond as provided in this section.
TN Code § 57-6-108 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 6 - Wholesale Taxes|Part 1 - Wholesale Beer Tax|§ 57-6-108. Cash Sales Only to Retailers

  In order to effectively collect the tax levied by this part all sales of beer by wholesalers to retailers or any other persons, except sales to duly licensed wholesalers and sales within military installations as set out in §57-6-111, shall be for cash only. The intent of this section is that wholesale sale of beer and delivery and payment therefor shall be a simultaneous transaction, and any maneuver, device or method of extending credit is expressly prohibited.
TN Code § 57-6-109 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 6 - Wholesale Taxes|Part 1 - Wholesale Beer Tax|§ 57-6-109. Breakage and Shortage Adjustments Only at Time of Delivery — Quality Control

  In order to accurately determine the tax to be paid, no wholesaler shall make any reduction or adjustment for loss due to shortages or damaged or broken containers, except for the actual loss from the time the beer leaves the brewery until it is delivered to the retailer.  Such reductions or adjustments shall not exceed one-half of one percent (0.5%) of the total monthly purchases of each wholesaler, except in cases of fire, storms, acts of God or unavoidable accidents.   Any claims in excess of one-half of one percent (0.5%) must be substantiated by sworn statements of at least two (2) witnesses or persons otherwise familiar with the facts concerning such loss.   Any and all claims for such credits may be disapproved by the department of revenue.     All beer shall be inspected and accepted by the retailer or the retailer's representative at the time of delivery and no adjustment or refund for damage, breakage or shortage shall be made by any wholesaler subsequent to the time of delivery to the retailer. A wholesaler may determine that beer sold to a retailer does not conform to quality control standards. Upon making that determination, the wholesaler may provide the retailer with replacement beer in exchange for the beer that no longer conforms to quality control standards, if the tax paid on the total amount of replacement beer is equal to the tax credit received on the beer being returned by the retailer.   A wholesaler may purchase full case lots of beer previously sold to a retailer by the wholesaler at the price at which the beer was sold to the retailer:  Upon determination by a county or municipality that:  A retailer has surrendered or abandoned its permit to sell beer;   A retailer's permit to sell beer has been revoked; or   A retailer's permit to sell beer has been suspended for more than thirty (30) days; or     When a retailer has in good faith discontinued business for more than thirty (30) days.
TN Code § 57-6-110 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 6 - Wholesale Taxes|Part 1 - Wholesale Beer Tax|§ 57-6-110. Gifts or Inducements to Retailers — Discounts to Consumers

  In order to determine the exact amount of the tax and to facilitate the collection thereof, no wholesaler shall make any gift of beer or any other type of gift to any retailer, nor shall any deal be made with any retailer or any other person whereby the wholesale price of beer shall be reduced below the list price above provided for as inducement to the retailer or any other person to make larger purchases; provided, however, that a manufacturer may offer, by coupons provided by a manufacturer, a discount to the consumer to be redeemed only by the manufacturer. Neither a retailer nor a wholesaler shall participate, either directly or indirectly, in the redemption of such coupons.   A violation of this section is a Class C misdemeanor.
TN Code § 57-6-111 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 6 - Wholesale Taxes|Part 1 - Wholesale Beer Tax|§ 57-6-111. Exemption of Sales to Armed Forces Installations

 The tax levied herein shall not be applicable to any beer and/or ale sold to any post exchange, ship service store, commissary, open mess, officers' club, N.C.O. club or other organization recognized by and located on any fort, base, camp or post of the armed forces of the United States. Wholesalers and brewers duly licensed in Tennessee shall be relieved of the tax imposed herein on all beer and/or ale sold at any fort, base, camp or post of the armed forces of the United States; provided, that such sales are listed on the monthly reports required herein; and provided further, that a copy of a receipt duly signed by the officer or noncommissioned officer in charge of such clubs, certifying that such beer or ale was sold to and delivered to such clubs at such fort, base, camp or post, is attached to such report.
TN Code § 57-6-112 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 6 - Wholesale Taxes|Part 1 - Wholesale Beer Tax|§ 57-6-112. Exclusiveness of Tax

 Any county or municipality which collects the tax as provided herein shall not be authorized to levy any other sales tax, inspection fee or special tax of any type or kind except the privilege license fee authorized by chapter 5 of this title on the sale of beer either at retail or wholesale.
TN Code § 57-6-113 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 6 - Wholesale Taxes|Part 1 - Wholesale Beer Tax|§ 57-6-113. Enforcement of Law

 Municipal and county officials are given the authority to and are charged with the responsibility of enforcing this part as well as the department.
TN Code § 57-6-114 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 6 - Wholesale Taxes|Part 1 - Wholesale Beer Tax|§ 57-6-114. Criminal Penalties

  A violation of this part is a Class C misdemeanor.   It shall be mandatory on the local beer board to suspend the license or permit of the wholesaler for thirty (30) days for violating § 57-6-104, within the city or county where the violation was committed.
TN Code § 57-6-115 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 6 - Wholesale Taxes|Part 1 - Wholesale Beer Tax|§ 57-6-115. Damaged or Unaccepted Goods — Tax Liability

 When any common carrier transporting beer to a point within this state, or any insurance company insuring such beer, comes into possession of such beer by virtue of the same being damaged or otherwise unaccepted by the consignee of such beer, such common carrier or insurance company shall become liable for the tax imposed under this part, unless proof deemed satisfactory to the commissioner of revenue is furnished to the commissioner by such carrier or insurer showing that such beer has been destroyed or shipped to a point without this state and, therefore, has not been sold or consumed in this state.
TN Code § 57-6-116 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 6 - Wholesale Taxes|Part 1 - Wholesale Beer Tax|§ 57-6-116. Expenses of Enforcement of Law Limited

 For the purpose of carrying out this part, the commissioner of revenue is authorized to transfer from any funds allocated for the operation of the department, the sum of five thousand dollars ($5,000), which sum shall be repaid out of funds received under this part. In no event shall the department be called upon to render greater services or expend funds in excess of the amount received by the department as provided herein.
TN Code § 57-6-117 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 6 - Wholesale Taxes|Part 1 - Wholesale Beer Tax|§ 57-6-117. Construction of Law — Invalidity

 If any clause, sentence, paragraph or section of this part be declared unconstitutional by any court of competent jurisdiction, such determination shall render invalid the remaining part of the part, it being hereby declared to be the legislative intent not to enact the part unless that part so held invalid was included therein.
TN Code § 57-6-118 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 6 - Wholesale Taxes|Part 1 - Wholesale Beer Tax|§ 57-6-118. Effect of Unconstitutionality of Part

 In the event this part is declared unconstitutional, it is declared to be the legislative intent not to have repealed Acts 1951, ch. 37, and such act shall, in that event, be in full force and effect.
TN Code § 57-6-201 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 6 - Wholesale Taxes|Part 2 - Wholesale Tax on Other Alcoholic Beverages|§ 57-6-201. Tax Levy — Enforcement — Disposition of Collections

  There is imposed an additional tax upon the sale of alcoholic beverages at wholesale in the amount of fifteen cents (15¢) per case for each case of alcoholic beverages sold at wholesale in Tennessee. The tax imposed herein shall be paid monthly by the wholesaler upon the number of cases of alcoholic beverages sold by the wholesaler during the preceding month to the department, and all of which tax shall be used or spent by the alcoholic beverage commission.   For the purpose of enforcing this part and ascertaining the amount of tax due under this section, it shall be the duty of each wholesaler, on or before the fifteenth day of each month, to file a report with the commissioner upon forms prescribed, prepared and furnished by the commissioner showing information relative to sales and disposition of all alcoholic beverages and such other related information as the commissioner may require.   Every distiller, rectifier, vintner and importer selling distilled spirits or wines to licensed wholesalers in Tennessee shall, at the time such alcoholic beverages are invoiced to the wholesaler, send a duplicate invoice to the commissioner, to which there shall be attached copies of all papers, exhibits, etc., as may be attached to the original invoice.   All moneys collected under this section shall be turned over to the state treasurer for deposit in the general fund, the money to be appropriated for expenditures by the general assembly.
TN Code § 57-6-202 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 6 - Wholesale Taxes|Part 2 - Wholesale Tax on Other Alcoholic Beverages|§ 57-6-202. Audits and Investigations — Penalty for Noncompliance

  The commissioner shall cause to be made a complete audit of each wholesaler at such time as may be deemed advisable for the collection of the taxes levied in this title.   The commissioner is authorized to examine the books, papers and records of any wholesaler or retailer, subject to this part, for the purpose of enforcing the collection of the tax herein levied. Any refusal to permit the examination of such books, papers and records shall constitute sufficient reason for the revocation or suspension of any license or permit issued pursuant to this part or a refusal to issue the same.
TN Code § 57-9-101 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 9 - Disposition|Part 1 - General Provisions|§ 57-9-101. Destruction of Liquor and Paraphernalia

  It is the duty of all sheriffs and deputy sheriffs of the different counties of the state and the police officers of each incorporated city and town to search for, seize and capture all illicit distilleries, stills and worms, distilling and fermenting equipment and apparatus and other paraphernalia connected therewith, or used or to be used in the illicit manufacture of intoxicating liquors; raw materials and substances connected with or to be used in the illicit manufacture of intoxicating liquors; and containers connected with or used in the packaging of illicitly manufactured intoxicating liquors.   It is the duty of such officer or officers to destroy any and all whiskey, beer, or other intoxicants found at or near such distilleries or stills except with respect to intoxicating liquors upon which federal tax has been paid as provided in § 57-9-115.   It is the duty of such officer or officers capturing such distilleries, stills, distilling and fermenting equipment and apparatus and other paraphernalia, to summarily destroy and render useless such property. Any intoxicants or other articles of personal property destroyed under authority of this section shall be destroyed in the presence of at least two (2) credible witnesses. Within five (5) days after such destruction, the officer destroying such intoxicants or other articles shall file a written statement, listing all items destroyed, signed by the officer destroying and the witness or witnesses thereto, with the circuit or criminal court clerk of the county where seized and, in addition, shall file a copy thereof with the alcoholic beverage commission.   The reference to sheriffs and deputy sheriffs in this section shall also include constables in counties of this state having a population of:  not less than  nor more than   3,700 4,700   6,000 7,800   8,400 8,500   8,535 8,540   9,200 9,570   10,770 10,780   11,512 11,550   11,700 11,900   12,000 13,000   14,500 14,600   15,300 15,500   15,750 16,000   17,000 17,350   18,000 18,200   18,300 18,900   19,000 19,100   21,000 21,500   21,600 22,300   23,200 23,350   23,355 23,391   23,391 23,450   23,500 23,750   24,000 24,255   25,600 27,500   27,900 28,000   28,555 28,600   29,250 31,250   31,260 33,000   33,700 34,000   35,480 41,800   41,900 50,000   57,550 59,400   59,500 60,050   60,600 62,000   64,000 65,000   101,000 118,400   118,700 200,000   according to the 1960 federal census or any subsequent federal census, and Fentress County and Hamblen County.
TN Code § 57-9-102 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 9 - Disposition|Part 1 - General Provisions|§ 57-9-102. Arrest of Persons Implicated in Manufacture

 It shall be the duty of such officer to make arrests of any and all persons implicated, aiding or abetting in the manufacture of intoxicating liquors, and take them before the proper officials and have them tried upon such charge.
TN Code § 57-9-103 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 9 - Disposition|Part 1 - General Provisions|§ 57-9-103. Officers to Take Into Possession Intoxicating Liquors Held or Transported Illegally

  All sheriffs, deputy sheriffs, and police officers of the state are hereby empowered and required to take into possession any intoxicating liquors, including wine, ale, and beer, which have been received by, or are in possession of, or are being transported by, any person in violation of any law of this state; provided, however, that the reference to “sheriffs, deputy sheriffs, and police officers” in this section also includes “constables” in those counties of this state enumerated in §57-9-101.
TN Code § 57-9-104 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 9 - Disposition|Part 1 - General Provisions|§ 57-9-104. Officers to File Written Statement About Intoxicants Taken

 Every such officer so taking into possession any such intoxicating liquors shall, within five (5) days after so doing, file with the circuit or criminal court clerk of the county wherein the same was taken into possession, a written statement showing the kind and quantity of intoxicating liquors so taken, and the name or names of the person from whom the same was taken, if the name of such person be known to such officer.
TN Code § 57-9-105 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 9 - Disposition|Part 1 - General Provisions|§ 57-9-105. Court Having Jurisdiction

 In any county having more than one (1) circuit court, or both a circuit court and a criminal court, the court in such county having the jurisdiction of the indictment and trial of offenses against the liquor laws of this state shall have exclusive jurisdiction of all matters relating to the seizure and destruction of intoxicating liquors as provided in this part, and where reference is made to the circuit court or criminal court clerk it shall be deemed to refer to the county clerk of the county having such jurisdiction, and the statements required of the sheriff shall be made to the clerk or the judge of such court.
TN Code § 57-9-106 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 9 - Disposition|Part 1 - General Provisions|§ 57-9-106. Delivery of Seized Liquor to Sheriff

  Every officer, other than the sheriff, taking into possession intoxicating liquors as provided for in §57-9-103, shall within five (5) days after so doing, deliver the intoxicating liquors to the sheriff of the county wherein the same was taken into possession, and the sheriff shall execute to the officer a receipt for same in writing showing the kind and quantity of intoxicating liquors so delivered, and the name or names of the person from whom the intoxicating liquors were taken, if such name be known to the officer.
TN Code § 57-9-107 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 9 - Disposition|Part 1 - General Provisions|§ 57-9-107. Sheriff to Keep Intoxicants Until Otherwise Ordered by Court

  The sheriff shall safely keep in possession all intoxicating liquors, either taken by the sheriff as provided in §57-9-103 or delivered to the sheriff as provided in §57-9-106 until ordered to dispose of same by the court as hereinafter provided.
TN Code § 57-9-108 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 9 - Disposition|Part 1 - General Provisions|§ 57-9-108. Sheriff's Statement of Intoxicants Held

  At each term of the circuit or criminal court, the sheriff shall deliver to the circuit or criminal court judge holding same a written statement showing all intoxicating liquors in the sheriff's possession, setting forth the kind and quantity of same and the name of the person from whom the same have been taken, if such name is known to the sheriff, and where the name of such person is unknown to the sheriff, such statement shall set out the date of the posting of the notice required by §57-9-110.
TN Code § 57-9-109 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 9 - Disposition|Part 1 - General Provisions|§ 57-9-109. Notice to Owners

  The filing of the statement, set out in §57-9-104, shall be the only notice that is necessary to be given to the person from whom such liquors were taken, where the person resides within the jurisdiction of the court or where the person was arrested at the time of the seizure of such liquors.
TN Code § 57-9-110 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 9 - Disposition|Part 1 - General Provisions|§ 57-9-110. Notice When Name of Owner Unknown

  If the name of the person transporting, receiving or possessing intoxicating liquors which have been seized in accordance with this part be unknown to the sheriff or other officer seizing the same, then, in that event, the sheriff or other officer taking possession of the same shall so certify in the statement required to be filed by §57-9-104, and the clerk of such circuit or criminal court shall give notice to whom it may concern by notice posted at the courthouse door of the county within which such liquors were seized, setting forth in substance that such liquors have been seized in accordance with this part, and notifying all persons claiming same to do so within thirty (30) days from the date of the posting of such notice, and that if they fail to do so, they will forfeit all right in and to the same and that condemnation and forfeiture thereof will be in the nature of proceedings in rem.