Trail Locations

Delinquency Reporting


Manufacturers and wholesalers can, but are not required to, allow retailers to pay on credit. The ABC Law defines the terms of credit that must be used. The parties themselves cannot agree to the credit terms.  Wholesalers and manufacturers can extend credit to any licensed retailer that is not currently listed on the Delinquent (C.O.D.) List. Credit many not be extended to a retailer whose license is pending, unless the retailer holds an active account at another location. 

If you extend credit to a retailer, the retailer is required to submit payment, in full, by the date scheduled on the current year's Credit Calendars. There are two credit calendars: the Beer, Cider and Wine Products Credit Calendar and the Liquor and Wine Credit Calendar. Each calendar contains different delinquent dates, so be certain you access the appropriate calendar.

Retailers purchasing liquor or wine on credit have 30 days to pay the bill. Retailers purchasing beer on credit have between 12 to 26 days to pay the bull, depending on the date of delivery within the credit cycle.

If you do not receive payment from a retailer by the notification date, you must report that retailer as delinquent by the notification date. You must also notify the delinquent retailer on or before the notification date. 

Licensed manufacturers and wholesalers must report retailers who are delinquent in payment to the C.O.D. List on the Online Delinquency Management System. The C.O.D. List contains all the retailers who are delinquent in paying for products purchased on credit from licensed manufacturers and wholesalers. Delinquency reporting is not optional.

Licensed manufacturers and wholesalers cannot extend credit to any retailer on the C.O.D. List. Prior to delivering a product to a retailer, you are responsible for checking their delinquent status. If your search shows that they are delinquent, you may only sell to them on a C.O.D. (cash on delivery) basis. 


report a delinquent retailer

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A video about what it means to be on the C.O.D. list
What does it mean to be on the C.O.D. list?



Access the Online Delinquency Management System

If your wholesale or manufacturing licensed business extends credit to retailers, you are required to open a delinquent list C.O.D. account. 

Log onto the Online Delinquency Management System using your license serial number and password. If you are not the license principal, you must enter the license serial number, your assigned user ID and password.

If you are a new wholesaler or manufacturer, you must first create an account. The licensed owner/principal will act as the administrator and can create subsidiary accounts for other users.

There are a number of tutorials available on this page to help wholesalers and manufacturers use the Online Delinquency Management System.


Online Delinquency Management System

Credit Calendars