§ 45-48-242 Additional tax on wholesale price of spirituous or vinous liquors
§ 45-48-242.01 Sales tax on wholesale and retail price of spirituous or vinous liquors
§ 45-48-242.02 Levy, collection, and distribution of certain taxes on alcoholic beverages
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Terms Used In Alabama Code > Title 45 > Chapter 48 > Article 24 > Part 3 - Tax, Alcohol

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • 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