ALCOHOLIC BEVERAGES
CHAPTER 10
BEER
23-1002. Alcoholic content. (1) Beer containing not more than six per cent (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 per cent (4%) of alcohol by weight shall be considered and taxed as wine.