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  6. Title 28 - Intoxicating Liq...
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  8. Chapter 3 - Regulation and ...
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  10. Article 5B - Excise Tax on Beer.


Article 5B - Excise Tax on Beer.


  • Section 28-3-190 - Levy of tax; collection; disposition of proceeds by localities; enforcement and administration; penalties; exclusive nature of tax.
  • Section 28-3-191 - Transactions between wholesalers and/or distributors exempt from article.
  • Section 28-3-192 - Unlawful acts and offenses; penalties.
  • Section 28-3-193 - Penalties on failure of wholesaler licensee to timely pay tax due; execution and levy; lien.
  • Section 28-3-194 - County and municipal license fees.
  • Section 28-3-195 - Legislative intent.
  • Section 28-3-196 - Revenue loss phase-out system.
  • Section 28-3-197 - Supplemental revenue loss phase-out system.
  • Section 28-3-198 - Meaning of words and phrases.
  • Section 28-3-199 - Repeal of certain local taxes and licenses.
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