GroundRules
Ala. Code § 28-3-206: Limitation on Additional Tax on Collector’s Bottles of Liquor or Gift Packs of Wine.
Where this section sits in the code
- Title 28 Intoxicating Liquor, Malt Beverages and Wine.
- Chapter 3 Regulation and Control of Alcoholic Beverages in Wet Counties.
- Article 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.
Collected 2026-09-03T14:01:51Z. Source file · JSON