Alabama Code § 28-3-206

Limitation on Additional Tax on Collector’s Bottles of Liquor or Gift Packs of Wine
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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.

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