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