TAXATION : Chapter 43
1 : Tax rates.
1.1 : Deposit of tax collected in Alcohol Education, Rehabilitation and Enforcement Fund
1.2 : Rules, regulations
1.3 : Allocation of amounts collected
2 : No tax on beverages shipped out of state; exception
2.1 : Army or Navy personnel organizations, sales to not taxable
3 : Tax to be paid but once
4 : Sale of alcoholic beverage warehouse receipts not taxable sales
5 : Cancellation of sale or destruction of alcoholic beverages; credit or refund of tax
6 : Tax upon alcoholic beverages involved in illegal acts; persons liable; estimate of tax liability; other provisions invoked
We hope you find our tools helpful, please visit
for further information on our other legal tools and products including LPO compliant legal case management software.