Editor's Note

Former Section 12-21-1710 was entitled "Business licenses for distributors, and wholesale and retail dealers; reports; penalties; permanent licenses" and was derived from 1962 Code Section 65-751.1; 1975 (59) 198; 1983 Act No. 110 Section 2; 1986 Act No. 306 Section 2; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-1725 was entitled "Definition" and was derived from 1984 Act No. 512, Part II, Section 6A; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-1730 was entitled "'Soft drink' license tax imposed" and was derived from 1962 Code Section 65-751; 1952 Code Section 65-751; 1942 Code Section 2532; 1932 Code Section 2532; 1928 (35) 1089; 1930 (36) 1358; 1933 (38) 245,293; 1955 (49) 329; 1960 (51) 1945; 1962 (52) 1886; 1976 Act No. 552 Section 1; 1988 Act No. 574, Section 1; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-1740 was entitled "Rate of tax on syrups; stamps shall be affixed to container" and was derived from 1962 Code Section 65-752; 1952 Code Section 65-752; 1942 Code Section 2532; 1932 Code Section 2532; 1928 (35) 1089; 1930 (36) 1358; 1933 (38) 245, 293; 1959 (51) 144; 1967 (55) 668; 1976 Act No. 552 Section 2; 1984 Act No. 512, Part II, Section 6B; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-1745 was entitled "Soft drink taxes reduced" and was derived from 1995 Act No. 145, Part II, Sections 48A, 48B.

Former Section 12-21-1750 was entitled "'Syrup' defined" and was derived from 1962 Code Section 65-753; 1952 Code Section 65-753; 1942 Code Section 2532; 1932 Code Section 2532; 1928 (35) 1089; 1930 (36) 1358; 1933 (38) 245, 293; 1960 (51) 1945; 1976 Act No. 552, Section 3; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-1760 was entitled "Simple syrups also taxed; rate" and was derived from 1962 Code Section 65-754; 1952 Code Section 65-754; 1942 Code Section 2532; 1932 Code Section 2532; 1928 (35) 1089; 1930 (36) 1358; 1933 (38) 245, 293; 1959 (51) 144; 1976 Act No. 541; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-1790 was entitled "Reports and invoices shall be furnished on receipt or purchase of syrup from without the State; violations" and was derived from 1962 Code Section 65-757; 1952 Code Section 65-757; 1942 Code Section 2532; 1932 Code Section 2532; 1928 (35) 1089; 1930 (36) 1358; 1933 (38) 245, 293; 1959 (51) 144; 1984 Act No. 512, Part II, Section 6C; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-1800 was entitled "Intent of article: no tax on resales" and was derived from 1962 Code Section 65-758; 1952 Code Section 65-758; 1942 Code Section 2532; 1932 Code Section 2532; 1928 (35) 1089; 1930 (36) 1358; 1933 (38) 245, 293; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-1810 was entitled "No tax on syrup used in bottling or sold for home consumption" and was derived from 1962 Code Section 65-759; 1952 Code Section 65-759; 1942 Code Section 2532; 1932 Code Section 2532; 1928 (35) 1089; 1930 (36) 1358; 1933 (38) 245, 293; 1976 Act No. 552 Section 4; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-1820 was entitled "Exemption of certain syrups used by Department of Parks, Recreation and Tourism" and was derived from 1962 Code Section 65-759.1; 1969 (56) 230; 1974 (58) 2365; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-1830 was entitled "Storing of syrup where soft drinks are sold" and was derived from 1962 Code Section 65-760; 1952 Code Section 65-760; 1942 Code Section 2532; 1932 Code Section 2532; 1928 (35) 1089; 1930 (36) 1358; 1933 (38) 245, 293; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-1840 was entitled "Tax on certain powders or bases used in soft drinks; payment; exceptions" and was derived from 1962 Code Section 65-761; 1952 Code Section 65-761; 1942 Code Section 2533; 1932 Code Section 2533; 1928 (35) 1089; 1968 (55) 2785; 1979 Act No. 199, Part II, Section 20; 1984 Act No. 512, Part II, Section 6D; 1993 Act No. 181, Section 145; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-1850 was entitled "Tax on bottled soft drinks; rate" and was derived from 1962 Code Section 65-762; 1952 Code Section 65-762; 1942 Code Section 2532; 1932 Code Section 2532; 1928 (35) 1089; 1930 (36) 1358; 1933 (38) 245, 293; 1942 (42) 1690; 1947 (45) 81; 1984 Act No. 512, Part II, Section 6E; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-1860 was entitled: "Bottled soft drinks," "bottle," and "bottled drinks" defined and was derived from 1962 Code Section 65-763; 1952 Code Sections 65-753, 65-763; 1942 Code Section 2532; 1932 Code Section 2532; 1928 (35) 1089; 1930 (36) 1358; 1933 (38) 245, 293; 1947 (45) 81; 1952 (47) 1731; 1954 (48) 1566; 1960 (51) 1945; 1988 Act No. 574, Section 2; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-1870 was entitled "Exemption of certain milk drinks" and was derived from 1962 Code Section 65-764; 1952 Code Section 65-764; 1942 Code Section 2532; 1932 Code Section 2532; 1928 (35) 1089; 1930 (36) 1358; 1933 (38) 245, 293; 1947 (45) 81; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-1880 was entitled "Exemption of natural fruit or vegetable juice or natural liquid milk drinks" and was derived from 1962 Code Section 65-765; 1952 Code Section 65-765; 1946 (44) 1471; 1948 (45) 2091; 1960 (51) 1945; 1961 (52) 467; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-1890 was entitled "'Natural fruit juice,' 'natural vegetable juice' and 'natural liquid milk' defined" and was derived from 1962 Code Section 65-765.1; 1952 Code Section 65-765; 1946 (44) 1471; 1948 (45) 2091; 1952 (47) 1731; 1954 (48) 1566; 1960 (51) 1945; 1961 (52) 467; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-1900 was entitled "Exemption under Section 12-21-1880; registration; investigation of formulas and manufacturing; confiscation of improperly stamped products" and was derived from 1962 Code Section 65-765.2; 1952 Code Section 65-765; 1946 (44) 1471; 1948 (45) 2091; 1960 (51) 1945; 1961 (52) 467; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-1910 was entitled "Exemption under Section 12-21-1880; when products subject to tax and confiscation" and was derived from 1962 Code Section 65-765.3; 1952 Code Section 65-765; 1946 (44) 1471; 1948 (45) 2091; 1960 (51) 1945; 1961 (52) 467; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-1920 was entitled "Exemption under Section 12-21-1880; disclosure of information pertaining to such drinks" and was derived from 1962 Code Section 65-765.4; 1952 Code Section 65-765; 1946 (44) 1471; 1948 (45) 2091; 1960 (51) 1945; 1961 (52) 467; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-1930 was entitled "Penalty for violation of Sections 12-21-1880 to 12-21-1920" and was derived from 1962 Code Section 65-765.5; 1952 Code Section 65-765; 1946 (44) 1471; 1948 (45) 2091; 1960 (51) 1945; 1961 (52) 467; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-1940 was entitled "No tax on certain bottled soft drinks for out-of-State sale" and was derived from 1962 Code Section 65-766; 1952 Code Section 65-766; 1942 Code Section 2534; 1932 Code Section 2534; 1928 (35) 1089; 1930 (36) 1358; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-1950 was entitled "Refund of tax on certain milk drinks" and was derived from 1962 Code Section 65-767; 1952 Code Section 65-767; 1942 Code Section 2534; 1932 Code Section 2534; 1928 (35) 1089; 1930 (36) 1358; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-2090 was entitled "Record required of ingredients received" and was derived from 1962 Code Section 65-780; 1952 Code Section 65-780; 1942 Code Section 2539; 1932 Code Section 2539; 1928 (35) 1089; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-2100 was entitled "Records of manufacture, sale or distribution; inspection of records" and was derived from 1962 Code Section 65-781; 1952 Code Section 65-781; 1942 Code Section 2539; 1932 Code Section 2539; 1928 (35) 1089; 1984 Act No. 512, Part II, Section 6F; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-2110 was entitled "Theoretical calculation of tax; right to contest calculation; allowance for waste and breakage" and was derived from 1962 Code Section 65-782; 1952 Code Section 65-782; 1942 Code Section 2539; 1932 Code Section 2539; 1928 (35) 1089; 1995 Act No. 145, Part II, Section 48B.

Former Section 12-21-2120 2 was entitled "Alternative method for manufacturing plant to pay tax on bottled soft drinks; penalties; bond or other security shall be filed with Commission" and was derived from 1962 Code Section 65-782.1; 1975 (59) 198; 1982 Act No. 428; 1983 Act No. 110, Section 4; 1984 Act No. 512, Part II, Section 6G; 1990 Act No. 500, Section 1; 1995 Act No. 145, Part II, Section 48B.