Cite as: 37 CNCA § 3

The Tax Commission. In furtherance of this Act, the Tax Commission shall have the power to:

1. issue licenses pursuant to 37 CNCA § 4;

2. collect the excise tax specified in 37 CNCA § 5;

3. publish and enforce rules and regulations adopted by the Tax Commission governing the sale, consumption and possession of alcoholic beverages;

4. establish procedures for conducting hearings related to licensing; and

5. take all necessary steps to enforce 37 CNCA §§ 4 and 5, including the collection of fees, taxes and damages related thereto.

Historical Data

LA 09–04, eff. June 28, 2004. Amended LA 13–08, eff. July 21, 2008; LA 03–13, eff. February 13, 2013.