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Chapter 3 ALCOHOLIC BEVERAGES*
Section 3-182 Collection, custody of taxes.
At any time of delivery of wine or spirituous liquors to any retail dealer, the wholesaler shall collect from the retail dealer the excise taxes imposed in section 3-181 and hold such taxes in trust for the city until said tax is remitted to the city as provided in this division. (Code 1958, 5-68)
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