2021 Code of Alabama
Title 28 - Intoxicating Liquor, Malt Beverages and Wine.
Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.
Article 6 - Taxes on Sale of Spirituous or Vinous Liquors.
Section 28-3-206 - Limitation on Additional Tax on Collector's Bottles of Liquor or Gift Packs of Wine.
Limitation on additional tax on collector's bottles of liquor or gift packs of wine.
It is hereby prohibited to levy an increased amount of alcoholic beverage tax on the increased amount that a "collector's" bottle of liquor as defined by the Alcoholic Beverage Control Board or "gift pack" of wine sells for over the amount a regular bottle of the same size and kind of liquor or wine sells for.
(Acts 1981, No. 81-656, p. 1072.)