It is hereby prohibited to levy an increased amount of alcoholic beverage tax on the increased amount that a "collector's" bottle of liquor as defined by the Alcoholic Beverage Control Board or "gift pack" of wine sells for over the amount a regular bottle of the same size and kind of liquor or wine sells for.
Structure Code of Alabama
Title 28 - Intoxicating Liquor, Malt Beverages and Wine.
Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.
Article 6 - Taxes on Sale of Spirituous or Vinous Liquors.
Section 28-3-200 - Additional 10 Percent Tax - Alcoholic Beverage Control Board Store Fund.
Section 28-3-203 - Additional Five Percent Tax.
Section 28-3-204 - Additional Three Percent Tax.