Revenue stamp dating achole
Every holder (lender) of a long-term note secured by real estate must record the security instrument in the county in which the real estate is located within 90 days from the date of the instrument executed to secure the note.
Before recording the security instrument with the clerk of the superior court, the security instrument must be presented to the collecting officer of the county in which the real estate is located.
Failure to pay the tax will incur a 50 percent penalty of the tax amount and 1 percent interest per month from the time the tax was due.
The holder of the note can pass the amount of tax on to the borrower, but it can not be considered a finance charge in connection with the loan transaction.
The right to import and export alcohol may have undertakings which are entered in the Commercial Register and also hold a registration in the Register of Economic Activities which indicates the right to handle the alcohol in wholesale or retail trade or catering service.
Alcohol handled must meet the requirements specified in alcohol definition, description and the terms of offering alcohol for sale, it must be filed with the State Register of Alcohol, it must comply with the parameters indicated in the test product protocol or certificate submitted to the State Register of Alcohol upon filing, and conform to the product samples of the consumer packaging and markings submitted to the aforementioned register upon filing.
The Bureau shall give effect to and administer the supervisory and police powers conferred to it by this Code or other laws. - The power to interpret the provisions of this Code and other tax laws shall be under the exclusive and original jurisdiction of the Commissioner, subject to review by the Secretary of Finance.Any reference in this section to the United States mail shall be treated as including a reference to any designated delivery service, and any reference in this section to a postmark by the United States Postal Service shall be treated as including a reference to any date recorded or marked as described in paragraph (2)(C) by any designated delivery service. For purposes of this subsection, the term “designated delivery service” means any delivery service provided by a trade or business if such service is designated by the Secretary for purposes of this section. Alcohol means beer, wine, fermented beverages, intermediate products and other alcohol (spirits).
Handling of alcohol means the manufacture, processing and bottling of alcohol (or production), import, export, offering for sale, or sale by an undertaking to other undertakings or to any other persons in terms of the wholesale trade, and also offering it for sale, or sale to consumers, i.e.Revenue stamp means a special marking which conforms to special security requirements and is attached to excise goods or the sales packaging thereof indicating the payment of excise duty.