23-1002. Alcoholic content. (1) Beer containing not more than six percent (6%) of alcohol by weight may be manufactured, imported and/or sold and distributed in and into this state or possessed therein in the manner and under the conditions prescribed in this act and not otherwise.
(2) Beer containing more than four percent (4%) of alcohol by weight shall be considered and taxed as wine.
[23-1002, added 1935, ch. 132, sec. 2, p. 312; am. 1988, ch. 301, sec. 1, p. 957; am. 2015, ch. 244, sec. 4, p. 1010.]