| State | Return | Late Filing Penalty | Late Payment Penalty | .gov Source | Notes |
| Alabama | Beer/Wine/Spirits Excise Tax Returns | 10% of tax due or $50 (greater) | 10% of tax due | Source | 5/20/26 |
| Alaska | Alcoholic Beverage Tax Return | 5% per 30 days (max 25%) | 5% per 30 days (max 25%) | alaska.gov | 5/20/26 |
