Chapter 3 — REGULATION AND CONTROL OF ALCOHOLIC BEVERAGES IN WET COUNTIES.
- Section 28-3-1 Definitions.
- Section 28-3-2 Purpose and construction of chapter generally.
- Section 28-3-3 Exceptions for ethyl alcohol intended or used for certain purposes.
- Section 28-3-4 Provisions for maintenance of separation of financial and business interests between classes of businesses regulated by chapter.
- Section 28-3-5 Retail dealers to furnish duplicate invoices for shipments of alcoholic beverages received from without state to board.
- Section 28-3-6 Furnishing of statements of consignments and deliveries of alcoholic beverages to board by common carriers, contract carriers, etc.; carriers, etc., to permit examination of records by
- Section 28-3-7 Persons, firms, etc., receiving, storing, selling or handling alcoholic beverages to preserve invoices, books, papers, etc., relating thereto; audit and inspection of invoices, books, e
- Section 28-3-8 Shipment, delivery, etc., within state of articles taxed by chapter by wholesale dealers or distributors generally; shipment, etc., of same to federal, military, etc., reservations with
- Section 28-3-9 Wholesalers and distributors to file monthly reports of alcoholic beverages purchased or received.
- Section 28-3-10 Wholesale dealers or distributors to file monthly reports as to orders of alcoholic beverages purchased by persons, firms, etc., without state.
- Section 28-3-11 Invoices and receipts to be maintained by persons, firms, etc., selling or shipping goods, merchandise, etc., to persons, firms, etc., in another state or to federal government for arm
- Section 28-3-12 Report of purchase, receipt, etc., of alcoholic beverages not having revenue, etc., stamps, crowns or lids affixed thereto.
- Section 28-3-13 Sale within state of alcoholic liquors or beverages manufactured within states discriminating against alcoholic liquors or beverages manufactured, etc., in this state.
- Section 28-3-14 Procedure for collection of due and unpaid taxes and penalties imposed by chapter; lien for taxes and penalties.
- Section 28-3-15 Acquisition, dispensing, etc., of alcoholic beverages, wine, etc., for medicinal, scientific, etc., purposes by physicians, dentists, etc.; acquisition, etc., of wine for sacramental o
- Section 28-3-16 Advertising of alcoholic beverages.
- Section 28-3-17 Location of state liquor store or sale of intoxicating liquors, malt beverages, wine, etc., in establishments within certain distances of grounds, etc., of state teachers colleges, ele
- Section 28-3-18 Laws as to manufacture or possession of illicit distilled liquor or apparatus for manufacture of same, etc., not repealed by chapter.
- Section 28-3-19 Engaging in prohibited practices, refusing to permit, etc., inspections of premises, interfering with confiscation of contraband alcoholic beverages, etc., by persons, firms, etc., sub
- Section 28-3-20 Penalties for violations of provisions of chapter or rules and regulations of boards generally.
- Section 28-3-21 Imposition of sentence to hard labor for county in lieu of jail sentence for violations of provisions of chapter.
- Section 28-3-22 Remittance of part of prescribed penalties by board; board not to accept less than minimum penalties.
- Section 28-3-40 Composition; qualifications, appointment, term of office and bond of members; conflicts of interest of members, employees, etc., of board; suspension or removal of members; office; mee
- Section 28-3-41 Compensation of board.
- Section 28-3-42 Administrator; annual report of board to Governor as to administration of chapter; possession by officers, members, employees, etc., of board of liquor or malt or brewed beverages for
- Section 28-3-43 Functions, powers, and duties of board generally; examination of board by Examiners of Public Accounts.
- Section 28-3-44 Lease of trucks, etc., for transportation of alcoholic beverages purchased, sold or stored by board; employment of operators of leased equipment.
- Section 28-3-45 Supervision of sale and distribution of malt or brewed and vinous beverages; collection of licenses and taxes accruing from sale, distribution, etc., of malt and vinous beverages gener
- Section 28-3-46 Powers as to administration and enforcement of taxes imposed by chapter generally.
- Section 28-3-47 Temporary closings of licensed places in municipalities during emergencies.
- Section 28-3-48 Design and promulgation of form, etc., of stamps, crowns or lids generally; designation of same.
- Section 28-3-49 Promulgation, amendment, etc., of regulations by board generally; introduction in evidence of regulations, etc.
- Section 28-3-50 Promulgation of rules and regulations as to breaking of packages, affixing of stamps, inspections, etc., generally.
- Section 28-3-51 Promulgation of rules and regulations as to affixing of stamps, crowns or lids on articles, etc., handled by persons, firms, etc., operating on interstate common carriers.
- Section 28-3-52 Maintenance, examination and audit of books, records and accounts of board.
- Section 28-3-53 Disposition of moneys received by board from licenses, taxes and earnings; procedure as to claims against said moneys generally.
- Section 28-3-53.1 Delay in distribution of certain funds; use of moneys realized; distribution of funds accumulated as working capital.
- Section 28-3-53.2 "Board" and "mark up" defined; additional mark up credited to General Fund.
- Section 28-3-54 Refund on overpayment or erroneous payment of taxes or licenses and of prepaid taxes where loss sustained prior to sale at retail; petition.
- Section 28-3-55 Cost of evidence fund; creation; aid in drug law enforcement; appropriation.
- Section 28-3-75 Transfers from ABC Board operating funds; reimbursement; construction.
- Section 28-3-74 Distribution of net profits from proceeds of stores.
- Section 28-3-168 Sale of table wine by certain wine retailers.
- Section 28-3-183 Definitions.
- Section 28-3-184 Tax levied; collection; disposition of funds.
- Section 28-3-185 Transactions between wholesalers exempt; reports.
- Section 28-3-186 Penalties for failure to pay taxes collected, execution issued for unpaid taxes, etc.
- Section 28-3-187.1 Exemption from labeling requirement.
- Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement and administration; penalties; exclusive nature of tax.
- Section 28-3-191 Transactions between wholesalers and/or distributors exempt from article.
- Section 28-3-192 Unlawful acts and offenses; penalties.
- Section 28-3-193 Penalties on failure of wholesaler licensee to timely pay tax due; execution and levy; lien.
- Section 28-3-194 County and municipal license fees.
- Section 28-3-195 Legislative intent.
- Section 28-3-196 Revenue loss phase-out system.
- Section 28-3-197 Supplemental revenue loss phase-out system.
- Section 28-3-198 Meaning of words and phrases.
- Section 28-3-199 Repeal of certain local taxes and licenses.
- Section 28-3-200 Additional 10 percent tax - Alcoholic Beverage Control Board Store Fund.
- Section 28-3-201 Additional 10 percent tax - Alcoholic Beverage Control Board Store Fund and general welfare purposes.
- Section 28-3-202 Additional 10 percent tax - Special Mental Health Fund and general welfare purposes.
- Section 28-3-203 Additional five percent tax.
- Section 28-3-204 Additional three percent tax.
- Section 28-3-205 Additional 10 percent tax.
- Section 28-3-206 Limitation on additional tax on collector's bottles of liquor or gift packs of wine.
- Section 28-3-207 Exemption of sales to certificated or licensed air carrier with hub operation in state from this article.
- Section 28-3-227 Removal, restoration, etc., for use or reuse, unauthorized sale, etc., of revenue, etc., stamps, crowns or lids.
- Section 28-3-228 Manufacture, purchase, sale, possession, etc., of reproduction or counterfeit stamps, crowns or lids.
- Section 28-3-229 Unauthorized possession of unattached revenue stamps, crowns or lids.
- Section 28-3-240 Goods, etc., subject to confiscation and sale generally; procedure for confiscation and sale of goods, etc., generally.
- Section 28-3-241 Additional beverages subject to confiscation and sale; punishment of persons having contraband beverages in their possession.
- Section 28-3-242 Procedure for confiscation and sale of goods, etc.; nature of proceedings against goods, etc.; court proceedings for collection of tax due and assessed.
- Section 28-3-243 Return of confiscated goods.
- Section 28-3-244 Condemnation and delivery to board of liquors seized upon which federal tax has been paid and containers of which are unbroken or unopened.
- Section 28-3-280 Additional state sales tax levied.
- Section 28-3-281 Collection and distribution of proceeds.
- Section 28-3-282 Use of tax proceeds.
- Section 28-3-283 Rules and regulations.
- Section 28-3-284 Levy of additional local taxes or fees prohibited.
- Section 28-3-285 Article cumulative.
- Section 28-3-286 Effective date.