23-609 INTERNAL REVENUE RECEIPT PRIMA FACIE VIOLATION. - Idaho Statutes

TITLE 23

ALCOHOLIC BEVERAGES

CHAPTER 6

PENAL PROVISIONS

23-609. Internal revenue receipt prima facie violation. The issuance by the United States of an internal revenue retail liquor dealer special tax stamp or receipt to any person as a dealer in alcoholic liquors shall be prima facie evidence of the sale of alcoholic liquors by such person during the time the stamp or receipt is in force and effect. A copy of such stamp or receipt or of the record of the issuance thereof, certified to by a United States internal revenue officer having charge of such record, is admissible as evidence in like case and with like effect as the original stamp or receipt.