Alabama Statutes
§ 28-3-200 — Additional 10 Percent Tax - Alcoholic Beverage Control Board Store Fund
Alabama·Title 28 Intoxicating Liquor, Malt Beverages and Wine·Ch. 3 Regulation and Control of Alcoholic Beverages in Wet Counties·Art. 6 Taxes on Sale of Spirituous or Vinous Liquors
In addition to all other taxes of every kind now imposed by law and in addition to any marked-up price authorized or required by law, there is hereby levied and shall be collected a tax at the rate of 10 percent upon the selling price of all spirituous or vinous liquors sold by the Alabama Alcoholic Beverage Control Board.
The tax imposed by this section shall be computed at the time the sale is made to the purchaser and shall be collected by the board from said purchaser at the time the purchase price is paid; provided, however, that if said tax shall not be $.05 or a multiple of $.05 it shall be adjusted up or down to the nearest multiple of $.05.
Said tax, when collected, shall be paid to the State Treasurer by the Alabama Alcoholic Beverage Control Board and shall be by said treasurer
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Alabama § 28-3-200 (Additional 10 Percent Tax - Alcoholic Beverage Control Board Store Fund) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Acts 1943, No. 99, p. 104.)
Nearby Sections
15
§ 28-1-1
Possession of Still, Etc., or Illegally Manufactured, Transported or Imported Alcoholic Beverages§ 28-1-4
Delivery of Alcoholic Beverages§ 28-1-6
Issuance of Licenses for Sale of Intoxicating Beverages in Class 1 or Class 2 Municipalities§ 28-1-8
Powdered Alcohol§ 28-10-1
Short Title§ 28-10-2
Legislative Intent§ 28-10-3
Definitions§ 28-10-5
Evidence of Compliance; Certification; Renewal; Rules and Regulations; Enforcement Personnel§ 28-10-6
Requirements for Certification