Code of Alabama
Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.
Article 10 - Additional State Sales Tax on Alcoholic Beverages.

Section 28-3-280 - Additional State Sales Tax Levied. - In addition to all other taxes levied and collected on...

Section 28-3-281 - Collection and Distribution of Proceeds. - (a) The Alcoholic Beverage Control Board shall collect the revenues...

Section 28-3-282 - Use of Tax Proceeds. - The tax proceeds distributed to counties under the provisions of...

Section 28-3-283 - Rules and Regulations. - The Commissioner of the Department of Revenue is authorized to...

Section 28-3-284 - Levy of Additional Local Taxes or Fees Prohibited. - Any county or municipality receiving any additional taxes pursuant to...

Section 28-3-285 - Article Cumulative. - The provisions of this article are cumulative and shall not...

Section 28-3-286 - Effective Date. - The taxes to be collected by the Alcoholic Beverage Control...