Part 1. AUTHORIZATION

§ 3-4-90. Authorization by counties or municipalities of issuance of licenses for sale of distilled spirits by the drink generally; procedure

§ 3-4-91. Procedure for authorization of sale in counties and municipalities in which package sales lawful; procedure for nullifying prior approval and authorization of sales by the drink

§ 3-4-92. Procedure for authorization of sale in counties and municipalities in which package sales are not lawful; procedure for nullifying prior approval and authorization of sales by the drink

§ 3-4-93. Municipalities in wet counties

Part 2. LICENSES

§ 3-4-110. Adoption of rules and regulations governing issuance of licenses and conduct of licensees

§ 3-4-111. Sale by wholesalers to licensees; purchase by licensees from wholesalers; declaration of contraband

§ 3-4-111.1. Occupational license tax upon retail consumption dealers; annual payment; application

Part 3. EXCISE TAXATION

§ 3-4-130. Imposition of tax by municipalities authorized; rate of tax

§ 3-4-131. Imposition of tax by counties authorized; rate of tax; taxation by both county and municipality located within county

§ 3-4-132. Manner of imposition, payment, and collection of tax

§ 3-4-133. Allowance and reimbursement to dealers collecting tax of percentage of tax due