§ 3-4-60. Levy and Amount of Tax
The following state taxes are levied and imposed: There shall be imposed upon the first sale, use, or final delivery within this state of all distilled spirits an excise tax in the amount of 50¢ per liter and, upon the first sale, use, or final delivery within this state of all alcohol, an excise tax […]
§ 3-4-61. Payment of Tax; Report
Except as may otherwise be authorized in this title, the state excise taxes imposed by this part shall be paid by the licensed wholesale dealer in distilled spirits; provided, however, that such taxes shall be imposed upon and shall be paid by the licensed distiller for distilled spirits served or sold by the distiller directly […]
§ 3-4-80. Levy of Tax on Sale of Distilled Spirits by the Package Authorized; Rate of Tax; Manner of Imposition; Imposition of Tax by Both County and Municipality Located Within County
The governing authority of each municipality or county where the sale of distilled spirits by the package is permitted by Article 3 of this chapter may at its discretion levy an excise tax on the sale of distilled spirits by the package at either the wholesale or retail level, which tax shall not exceed 22¢ […]