• § 3-5-60 - Levy and Amount of Tax
    There is levied and imposed on the first sale, use, or possession within this state of malt beverages the following taxes: (1) Where malt...
  • § 3-5-61 - Exemptions From Tax
    The taxes imposed by paragraphs (1) and (2) of Code Section 3-5-60 are not levied with respect to: (1) Malt beverages sold to persons...

Last modified: October 14, 2016