§ 422 - Tax on spirituous liquor
§ 422. Tax on spirituous liquor
A tax of 25 percent of the gross revenues is hereby assessed on the sale of spirituous liquor as defined in section 2 of this title other than fortified wine, sold by or through the liquor control board in accordance with the provisions of this title. A tax of 25 percent of the gross revenues is hereby assessed on the sale of fortified wine so sold. (Amended 1969, No. 144, § 5, eff. June 1, 1969; 1973, No. 129 (Adj. Sess.), § 1, eff. Feb. 1, 1974; 1981, No. 96, § 2.)