Alabama Code > Title 28 > Chapter 3 > Article 6 – Taxes On Sale of Spirituous or Vinous Liquors


§ 28-3-200	Additional 10 percent tax – Alcoholic Beverage Control Board Store Fund
§ 28-3-201	Additional 10 percent tax – Alcoholic Beverage Control Board Store Fund and general welfare purposes
§ 28-3-202	Additional 10 percent tax – Special Mental Health Fund and general welfare purposes
§ 28-3-203	Additional five percent tax
§ 28-3-204	Additional three percent tax
§ 28-3-205	Additional 10 percent tax
§ 28-3-206	Limitation on additional tax on collector’s bottles of liquor or gift packs of wine
§ 28-3-207	Exemption of sales to certificated or licensed air carrier with hub operation in state from this article

Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
following: means next after. See Alabama Code 1-1-1
Markup: The process by which congressional committees and subcommittees debate, amend, and rewrite proposed legislation.
property: includes both real and personal property. See Alabama Code 1-1-1
Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1