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76. Liability and payment.
(1) Liability for alcohol products tax shall arise at the time alcohol products are, either -
(a) released for consumption in the State, or
(b) following release for consumption in another Member State, brought into the State.
(2) The Commissioners may, subject to such conditions for securing the duty as they may prescribe or otherwise impose, permit payment of the duty imposed by section 75 to be deferred to a day not later than the last day of the month succeeding the month in which the duty is payable.