Chapter 5 - ALCOHOL EXCISE TAX

Section 35-5-1 - Beverages to which chapter applies
Section 35-5-2 - Alcohol excise tax to be paid by manufacturers and wholesalers
Section 35-5-3 - Amount of tax based on quantities-Diluted beverages
Section 35-5-3.1 - [Repealed]
Section 35-5-3.2, 35-5-3.3 - [Repealed]
Section 35-5-4 - [Repealed]
Section 35-5-5 - [Repealed]
Section 35-5-6 - Beverages exempt from tax
Section 35-5-6.1 - Additional tax on wholesaler's purchases-Administration
Section 35-5-7 - Bond required of licensees-Amount of bond-Deposit in lieu of bond
Section 35-5-7.1 - Cancellation of bond by surety-Revocation of license
Section 35-5-8, 35-5-9 - [Repealed]
Section 35-5-10 - Monthly return and payment of tax based on quantity of beverages-Violation as misdemeanor
Section 35-5-11, 35-5-12 - [Repealed]
Section 35-5-13 - [Repealed]
Section 35-5-14 - [Repealed]
Section 35-5-15 to 35-5-18 - [Repealed]
Section 35-5-19 - Interest and penalty for delinquency in filing return or payment of tax-Reduction of penalty for reasonable cause-Additional amount added for false return-Collection and enforcement
Section 35-5-20 - Records and reports required of licensees-Entry and examination on default-Violation as misdemeanor
Section 35-5-20.1 - Reports required on shipments of beverages into state-Violation as misdemeanor
Section 35-5-20.2 - [Repealed]
Section 35-5-21 - [Repealed]
Section 35-5-21.1 - [Repealed]
Section 35-5-21.2 - [Repealed]
Section 35-5-21.3 - [Repealed]
Section 35-5-22 - Distribution to municipalities from alcoholic beverage fund
Section 35-5-22.1 - Entities sharing in municipal distribution
Section 35-5-22.2 - Distribution to counties from alcoholic beverage fund
Section 35-5-23 to 35-5-24.1 - [Repealed]
Section 35-5-25 - Payment to township or county of distribution for unincorporated town
Section 35-5-26 - Population used as basis for distribution to unincorporated towns
Section 35-5-27 - [Repealed]
Section 35-5-28 - Fund balances transferred to general fund