Levy and amount of tax

Payment of tax by wholesale dealers generally; time of payment; reports by dealers as to quantities of beverages sold. Requirement of markings on containers. Use of excess tax revenues by consolidated governments and certain counties. Enforcement of part. PART 3 EXEMPTIONS 3-5-90. Malt beverages containing less than one-half of 1 percent alcohol by volume. Article 4 Excise Taxation PART 1 STATE 3-5-60. Levy and amount of tax.