Code of Alabama
Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.
Article 5B - Excise Tax on Beer.

Section 28-3-190 - Levy of Tax; Collection; Disposition of Proceeds by Localities; Enforcement and Administration; Penalties; Exclusive Nature of Tax. - (a) Levy. In addition to the excise tax levied by...

Section 28-3-191 - Transactions Between Wholesalers And/or Distributors Exempt From Article. - The tax levied by subsection (a) of Section 28-3-190 shall...

Section 28-3-192 - Unlawful Acts and Offenses; Penalties. - (a) It shall be unlawful: (1) For any licensee to...

Section 28-3-193 - Penalties on Failure of Wholesaler Licensee to Timely Pay Tax Due; Execution and Levy; Lien. - (a) Every wholesaler licensee collecting tax on beer levied by...

Section 28-3-194 - County and Municipal License Fees. - Each county and municipality is authorized to fix a reasonable...

Section 28-3-195 - Legislative Intent. - (a) It is hereby declared the intention and purpose of...

Section 28-3-196 - Revenue Loss Phase-Out System. - (a) When used in this section and in Section 28-3-195(b)...

Section 28-3-197 - Supplemental Revenue Loss Phase-Out System. - (a) When used in this section, the following words and...

Section 28-3-198 - Meaning of Words and Phrases. - The words and phrases used in this article shall have...

Section 28-3-199 - Repeal of Certain Local Taxes and Licenses. - This article supersedes and repeals all local taxes and licenses,...