Alabama Statutes
§ 28-3-206 — Limitation on Additional Tax on Collector’s Bottles of Liquor or Gift Packs of Wine
Alabama § 28-3-206
JurisdictionAlabama
Title 28Intoxicating Liquor, Malt Beverages and Wine
Ch. 3Regulation and Control of Alcoholic Beverages in Wet Counties
Art. 6Taxes on Sale of Spirituous or Vinous Liquors
This text of Alabama § 28-3-206 (Limitation on Additional Tax on Collector’s Bottles of Liquor or Gift Packs of Wine) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ala. Code § 28-3-206 (2026).
Text
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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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 CertificationCite This Page — Counsel Stack
Bluebook (online)
Alabama § 28-3-206, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/28-3-206.