• § 3-5-80 - Levy and Amount of Tax
  Municipalities and counties permitting the sale of malt beverages shall impose an excise tax, in addition to the excise taxes levied by the state,...
• § 3-5-81 - Payment of Tax by Wholesale Dealers Generally; Time of Payment; Reports by Dealers As to Quantities of Beverages Sold
  (a) The excise taxes provided for in this part shall be imposed upon and shall be paid by the licensed wholesale dealer in malt...
• § 3-5-82 - Requirement of Markings on Containers
  No decal, stamp, or other marking shall be required on malt beverage containers designating the particular municipality or county in which a sale of...
• § 3-5-83 - Use of Excess Tax Revenues by Consolidated Governments and Certain Counties
  (a) Any tax revenue realized pursuant to this part by a consolidated government existing on July 1, 1981, which is in excess of the...
• § 3-5-84 - Enforcement of Part
  This part shall be enforced by the commissioner or by any municipality or county permitting the sale of malt beverages within its boundaries, especially...

Last modified: October 14, 2016