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.
Ala. Code § 28-3-206
Limitation on Additional Tax on Collector’s Bottles of Liquor or Gift Packs of Wine.
(Acts 1981, No. 81-656, p. 1072.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.