Article 5 - ADDITIONAL TAX ON WHOLESALE SALES
- Section 12-33-410 - Imposition of tax; rate
- Section 12-33-420 - Additional tax; rate; payment and collection; penalties; disposition of proceeds
- Section 12-33-425 - Nine percent surtax on alcoholic liquor
- Section 12-33-430 - "Standard case of alcoholic liquors" defined
- Section 12-33-440 - Tax not computed in markup or passed on to consumer
- Section 12-33-450 - Monthly reports
- Section 12-33-460 - Additional tax upon each case sold
- Section 12-33-470 - Additional tax shall be paid by retailer; tax shall not be computed in markup or passed on to consumer
- Section 12-33-475 - Military tax exemption
- Section 12-33-480 - Returns and payment of taxes levied in Sections 12-33-410 and 12-33-460; taxes constitute debt owed to State and lien; collection; penalties
- Section 12-33-485 - Discount for timely payment of tax
- Section 12-33-490 - Collection and use of additional taxes
- Section 12-33-500 - Article shall be supplementary