Tennessee Code 57-1-205 – Alcoholic beverage tax collection
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Terms Used In Tennessee Code 57-1-205
- beverage: means and includes alcohol, spirits, liquor, wine, high alcohol content beer, and every liquid containing alcohol, spirits, wine, and high alcohol content beer and capable of being consumed by a human being, other than patent medicine or beer, as defined in §. See Tennessee Code 57-3-101
The alcoholic beverage tax levied and authorized to be collected under §§ 57-3-302 and 57-3-303 shall continue to be collected by the commissioner of revenue in the same manner as now prescribed by law.