Missouri Code of State Regulations
Title 11 - DEPARTMENT OF PUBLIC SAFETY
Division 70 - Division of Alcohol and Tobacco Control
Chapter 2 - Rules and Regulations
Section 11 CSR 70-2.080 - Malt Liquor Tax

Universal Citation: 11 MO Code of State Regs 70-2.080

Current through Register Vol. 49, No. 18, September 16, 2024

PURPOSE: This amendment provides cleanup of the rule and expectations for possession of malt liquor.

PURPOSE: This rule establishes tax amounts on various container sizes of malt beverages, defines contraband, and prohibits possession of untaxed cereal malt beverages.

(1) The tax on malt liquor is one dollar eighty-six cents ($1.86) per barrel or six cents ($0.06) per gallon.

(2) Any malt liquor shipped, delivered, sold, or offered for sale in this state without payment of the proper amount of taxes due is contraband and may be seized and disposed of by the supervisor or his/her agents.

(3) No person other than a licensed brewer, malt liquor manufacturer, or solicitor may possess in this state any malt liquor without the proper amount of taxes having been paid, except as provided in section 311.580, RSMo.

*Original authority: 311.660, RSMo 1939, amended 1989.

Disclaimer: These regulations may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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