Alabama Statutes
§ 28-3-206 — Limitation on Additional Tax on Collector’s Bottles of Liquor or Gift Packs of Wine
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
It is hereby prohibited to levy an increased amount of alcoholic beverage tax on the increased amount that a “collector’s” bottle of liquor as defined by the Alcoholic Beverage Control Board or “gift pack” of wine sells for over the amount a regular bottle of the same size and kind of liquor or wine sells for.
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Alabama § 28-3-206 (Limitation on Additional Tax on Collector’s Bottles of Liquor or Gift Packs of Wine) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Acts 1981, No. 81-656, p. 1072.)
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