Chapter VIII: Liquor Tax
1. Taxpayer
a. Manufacturers of liquor and persons taking over liquor from a bonded area are liable to liquor tax on the liquor carried out of the manufacturing premises or taken out of the bonded area.
b. A person who intends to manufacture or sell liquor must get a manufacturing license or a selling license from the government.
2. Tax Base
a. Spirits (alcohol content 85% or more): the volume of liquor carried out of the brewery or taken out of a bonded area
b. Liquor other than spirits: The price of liquor carried out of the brewery or taken out of a bonded area
