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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 63A TAXATION OF CERTAIN CORPORATIONS, ASSOCIATIONS AND ORGANIZATIONS ENGAGED IN THE SALE OF ALCOHOLIC BEVERAGES
  • Section 2 Rate

Section 2. Against every taxpayer there shall be levied, assessed and collected an excise at the rate of 0.57 per cent of such taxpayer’s gross receipts.