Article 1. General Provisions.

§ 28-3-1. Definitions.

§ 28-3-2. Purpose and construction of chapter generally.

§ 28-3-3. Exceptions for ethyl alcohol intended or used for certain purposes.

§ 28-3-4. Provisions for maintenance of separation of financial and business interests between classes of businesses regulated by chapter.

§ 28-3-5. Retail dealers to furnish duplicate invoices for shipments of alcoholic beverages received from without state to board.

§ 28-3-6. Furnishing of statements of consignments and deliveries of alcoholic beverages to board by common carriers, contract carriers, etc.; carriers, etc., to permit examination of records by board.

§ 28-3-7. Persons, firms, etc., receiving, storing, selling or handling alcoholic beverages to preserve invoices, books, papers, etc., relating thereto; audit and inspection of invoices, books, etc., by board.

§ 28-3-8. Shipment, delivery, etc., within state of articles taxed by chapter by wholesale dealers or distributors generally; shipment, etc., of same to federal, military, etc., reservations within state by wholesale dealers or distributors.

§ 28-3-9. Wholesalers and distributors to file monthly reports of alcoholic beverages purchased or received.

§ 28-3-10. Wholesale dealers or distributors to file monthly reports as to orders of alcoholic beverages purchased by persons, firms, etc., without state.

§ 28-3-11. Invoices and receipts to be maintained by persons, firms, etc., selling or shipping goods, merchandise, etc., to persons, firms, etc., in another state or to federal government for army, navy or marine purposes; exemption from taxation goods purchased from Alcoholic Beverage Control Board for export to another country.

§ 28-3-12. Report of purchase, receipt, etc., of alcoholic beverages not having revenue, etc., stamps, crowns or lids affixed thereto.

§ 28-3-13. Sale within state of alcoholic liquors or beverages manufactured within states discriminating against alcoholic liquors or beverages manufactured, etc., in this state.

§ 28-3-14. Procedure for collection of due and unpaid taxes and penalties imposed by chapter; lien for taxes and penalties.

§ 28-3-15. Acquisition, dispensing, etc., of alcoholic beverages, wine, etc., for medicinal, scientific, etc., purposes by physicians, dentists, etc.; acquisition, etc., of wine for sacramental or religious purposes by ministers, pastors, etc.

§ 28-3-16. Advertising of alcoholic beverages.

§ 28-3-17. Location of state liquor store or sale of intoxicating liquors, malt beverages, wine, etc., in establishments within certain distances of grounds, etc., of state teachers colleges, eleemosynary institutions, etc.

§ 28-3-18. Laws as to manufacture or possession of illicit distilled liquor or apparatus for manufacture of same, etc., not repealed by chapter.

§ 28-3-19. Engaging in prohibited practices, refusing to permit, etc., inspections of premises, interfering with confiscation of contraband alcoholic beverages, etc., by persons, firms, etc., subject to taxes under chapter.

§ 28-3-20. Penalties for violations of provisions of chapter or rules and regulations of boards generally.

§ 28-3-21. Imposition of sentence to hard labor for county in lieu of jail sentence for violations of provisions of chapter.

§ 28-3-22. Remittance of part of prescribed penalties by board; board not to accept less than minimum penalties.

Article 2. Alcoholic Beverage Control Board.

§ 28-3-40. Composition; qualifications, appointment, term of office and bond of members; conflicts of interest of members, employees, etc., of board; suspension or removal of members; office; meetings; quorum.

§ 28-3-41. Compensation of board.

§ 28-3-42. Administrator; annual report of board to Governor as to administration of chapter; possession by officers, members, employees, etc., of board of liquor or malt or brewed beverages for personal use.

§ 28-3-43. Functions, powers, and duties of board generally; examination of board by Examiners of Public Accounts.

§ 28-3-44. Lease of trucks, etc., for transportation of alcoholic beverages purchased, sold or stored by board; employment of operators of leased equipment.

§ 28-3-45. Supervision of sale and distribution of malt or brewed and vinous beverages; collection of licenses and taxes accruing from sale, distribution, etc., of malt and vinous beverages generally.

§ 28-3-46. Powers as to administration and enforcement of taxes imposed by chapter generally.

§ 28-3-47. Temporary closings of licensed places in municipalities during emergencies.

§ 28-3-48. Design and promulgation of form, etc., of stamps, crowns or lids generally; designation of same.

§ 28-3-49. Promulgation, amendment, etc., of regulations by board generally; introduction in evidence of regulations, etc.

§ 28-3-50. Promulgation of rules and regulations as to breaking of packages, affixing of stamps, inspections, etc., generally.

§ 28-3-51. Promulgation of rules and regulations as to affixing of stamps, crowns or lids on articles, etc., handled by persons, firms, etc., operating on interstate common carriers.

§ 28-3-52. Maintenance, examination and audit of books, records and accounts of board.

§ 28-3-53. Disposition of moneys received by board from licenses, taxes and earnings; procedure as to claims against said moneys generally.

§ 28-3-53.1. Delay in distribution of certain funds; use of moneys realized; distribution of funds accumulated as working capital.

§ 28-3-53.2. "Board" and "mark up" defined; disposition of funds; mark up increases.

§ 28-3-54. Refund on overpayment or erroneous payment of taxes or licenses and of prepaid taxes where loss sustained prior to sale at retail; petition.

§ 28-3-55. Cost of evidence fund; creation; aid in drug law enforcement; appropriation.

Article 3. State Liquor Stores.

§ 28-3-75. Transfers from ABC Board operating funds; reimbursement; construction.

§ 28-3-74. Distribution of net profits from proceeds of stores.

Article 4. Licenses.

Division 1. General Provisions.

Division 2. Licensing of Manufacturers, Distillers, Producers, etc., Selling to State or Alcoholic Beverage Control Board.

Division 3. Licensing of Hotels, Restaurants, Railroad Companies, etc.

Division 4. Sale, etc., of Liquor, Wine and Malt or Brewed Beverages by Licensees Generally.

§ 28-3-168. Sale of table wine by certain wine retailers.

Article 5. Taxes on Sale of Malt or Brewed Beverages.

Article 5A. Excise Taxes on Malt or Brewed Beverages.

§ 28-3-183. Definitions.

§ 28-3-184. Tax levied; collection; disposition of funds.

§ 28-3-185. Transactions between wholesalers exempt; reports.

§ 28-3-186. Penalties for failure to pay taxes collected, execution issued for unpaid taxes, etc.

§ 28-3-187.1. Exemption from labeling requirement.

Article 5B. Excise Tax on Beer.

§ 28-3-190. Levy of tax; collection; disposition of proceeds by localities; enforcement and administration; penalties; exclusive nature of tax.

§ 28-3-191. Transactions between wholesalers and/or distributors exempt from article.

§ 28-3-192. Unlawful acts and offenses; penalties.

§ 28-3-193. Penalties on failure of wholesaler licensee to timely pay tax due; execution and levy; lien.

§ 28-3-194. County and municipal license fees.

§ 28-3-195. Legislative intent.

§ 28-3-196. Revenue loss phase-out system.

§ 28-3-197. Supplemental revenue loss phase-out system.

§ 28-3-198. Meaning of words and phrases.

§ 28-3-199. Repeal of certain local taxes and licenses.

Article 6. Taxes on Sale of Spirituous or Vinous Liquors.

§ 28-3-200. Additional 10 percent tax - Alcoholic Beverage Control Board Store Fund.

§ 28-3-201. Additional 10 percent tax - Alcoholic Beverage Control Board Store Fund and general welfare purposes.

§ 28-3-202. Additional 10 percent tax - Special Mental Health Fund and general welfare purposes.

§ 28-3-203. Additional five percent tax.

§ 28-3-204. Additional three percent tax.

§ 28-3-205. Additional 10 percent tax.

§ 28-3-206. Limitation on additional tax on collector's bottles of liquor or gift packs of wine.

§ 28-3-207. Exemption of sales to certificated or licensed air carrier with hub operation in state from this article.

Article 7. Tax and Identification Stamps, Crowns or Lids.

§ 28-3-227. Removal, restoration, etc., for use or reuse, unauthorized sale, etc., of revenue, etc., stamps, crowns or lids.

§ 28-3-228. Manufacture, purchase, sale, possession, etc., of reproduction or counterfeit stamps, crowns or lids.

§ 28-3-229. Unauthorized possession of unattached revenue stamps, crowns or lids.

Article 8. Confiscation and Sale of Contraband Goods, Merchandise, etc.

§ 28-3-240. Goods, etc., subject to confiscation and sale generally; procedure for confiscation and sale of goods, etc., generally.

§ 28-3-241. Additional beverages subject to confiscation and sale; punishment of persons having contraband beverages in their possession.

§ 28-3-242. Procedure for confiscation and sale of goods, etc.; nature of proceedings against goods, etc.; court proceedings for collection of tax due and assessed.

§ 28-3-243. Return of confiscated goods.

§ 28-3-244. Condemnation and delivery to board of liquors seized upon which federal tax has been paid and containers of which are unbroken or unopened.

Article 9. Miscellaneous Offenses.

Article 10. Additional State Sales Tax on Alcoholic Beverages.

§ 28-3-280. Additional state sales tax levied.

§ 28-3-281. Collection and distribution of proceeds.

§ 28-3-282. Use of tax proceeds.

§ 28-3-283. Rules and regulations.

§ 28-3-284. Levy of additional local taxes or fees prohibited.

§ 28-3-285. Article cumulative.

§ 28-3-286. Effective date.