In addition to the annual permit fee to be paid by each class "A" wine permittee, there shall be levied and collected from each class "A" wine permittee on all wine manufactured for sale and sold in this state at wholesale and on all wine imported into this state for sale at wholesale and sold in this state at wholesale, a tax of one dollar and seventy-five cents for every wine gallon and a like rate for the fractional parts of a wine gallon. A tax shall not be levied or collected on wine sold by one class "A" wine permittee to another class "A" wine permittee. Revenue derived from the wine tax collected on wine manufactured for sale and sold in this state shall be deposited in the gallonage tax fund hereby created in the office of the treasurer of state. Moneys deposited in the gallonage tax fund shall not revert to the general fund of the state without a specific appropriation by the general assembly. All other revenue derived from the wine tax shall be deposited in the liquor control fund established by section 123.53 and shall be transferred by the director of revenue and finance to the general fund of the state.
85 Acts, ch 32, § 74; 85 Acts, ch 198, § 4, 5; 86 Acts, ch 1246, § 753; 87 Acts, ch 95, § 2
Referred to in § 15E.117, 123.181, 123.184, 123.187
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© 2001 Cornell College and League of Women Voters of Iowa
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