Article 4. LOCAL EXCISE TAXATION


§ 3-7-60. Levy and amount of tax on sale of distilled spirits; persons required to pay tax; collection of tax
§ 3-7-61. Imposition of tax on sale of mixed drinks

REFS & ANNOS

TITLE 3 Chapter 7 Article 4 NOTE

CROSS REFERENCES. --Sales and use taxes, Ch. 8, T. 48.
 
RESEARCH REFERENCES
 
AM. JUR. 2D. --45 Am. Jur. 2d, Intoxicating Liquors, §§ 23, 199 et seq.
 
C.J.S. --48 C.J.S., Intoxicating Liquors, § 39, 199 et seq.