Ala. Admin. Code r. 810-6-1-.23

Current through Register Vol. 43, No. 1, October 31, 2024

Section 810-6-1-.23 - Beer Tax

State, county, and municipal excise taxes on beer must be included in the measure of Sales or Use Tax.

Adopted August 15, 1974. Amended: October 29, 1976; June 12, 1978; August 10, 1982. Readopted through APA effective October 1, 1982. Amended: Filed February 26, 1987. Filed January 15, 1993; April 15, 1993.

Amended by Alabama Administrative Monthly Volume XXXIX, Issue No. 05, February 26, 2021, eff. 4/12/2021.

Author: Dan DeVaughn

Statutory Authority:Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-23-1(a)98), 40-23-31, 40-23-83.