Alabama Alcohol. Bev. Bd. v. Henri-Duval Winery
Supreme Court of Alabama
1Opinion of the Court
[EDITORS' NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.]
The State of Alabama levies excise taxes on wine under the Alabama Table Wine Act, § 28-7-1 et seq., Ala. Code 1975; it formerly levied excise taxes under the Alabama Native Farm Winery Act, § 28-6-1 et seq., Ala. Code 1975. The Alabama Alcoholic Beverage Control Board ("the Board") appeals from the judgment of the Montgomery Circuit Court holding that § 28-7-16, Ala. Code 1975, the Code section pursuant to which the excise tax is levied, violates the Commerce…
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