Article 3 - LICENSE TAXES FOR SALE OF ALCOHOLIC BEVERAGES
- Section 12-33-210 - Taxes on licenses granted under Alcoholic Beverage Control Act; filing fee
- Section 12-33-230 - License tax on sales; rate
- Section 12-33-240 - Additional sales tax; rate
- Section 12-33-245 - Excise tax on sales for on-premises consumption; "gross proceeds" defined; nonprofit organizations exception; penalties; issuance of license for premises for which license revoked or suspended
- Section 12-33-250 - Collection and payment of license tax and additional sales tax; reports; deductions
- Section 12-33-260 - Payment and collection; taxes shall be debt owed to State and lien