562.36
Beverage on conveyance prima facie evidence; proviso.
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562.36 Beverage on conveyance prima facie evidence; proviso.—The presence, in any conveyance or place, of any beverage upon which a tax is imposed by the Beverage Law or would be imposed if such beverage were manufactured in or brought into this state in accordance with the regulatory provisions thereof, and upon which the tax has not been paid, shall be prima facie evidence that such beverage is being removed, deposited, or concealed with intent to defraud the state of such tax; provided, that the provisions of this section shall not apply to any conveyance or any place owned by, or in the possession, custody, or control of a licensed manufacturer or distributor, a state bonded warehouse, or a common carrier.
History.—s. 11, ch. 19301, 1939; CGL 1940 Supp. 4151(271s); s. 2, ch. 72-230.
Notes of Decisions
Cited in 1
case, 1943–1943 · leading case: General Motors Acceptance Corp. v. State
General Motors Acceptance Corp. v. State (1943)
“Section 562.36, supra, provides that the presence, in any conveyance or place, of any beverage upon which a tax is imposed by the Beverage law, or would be imposed if such beverage were manufactured .”
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