Code of Alabama
Part 4 - Tax, Alcohol.
Division 1 - License Tax.

Section 45-37-243 - Application and Effect of Subpart. - This subpart shall apply in all counties in this state...

Section 45-37-243.01 - Definitions. - When used in this subpart, the terms (1) hotel, (2)...

Section 45-37-243.02 - Levy of Tax. - (a) As used in this section, the following terms have...

Section 45-37-243.03 - Rulemaking Authority; Powers. - The board of revenue, county commission, or like governing body...

Section 45-37-243.04 - Bonds or Securities. - (a) Any person before engaging in selling any alcoholic, spirituous,...

Section 45-37-243.05 - Permit Required. - It shall be unlawful for any person having no place...

Section 45-37-243.06 - Records; Inspection. - (a) It shall be the duty of any person subject...

Section 45-37-243.07 - Violations; Contraband Beverages. - Among others the following acts and omissions shall be unlawful:...

Section 45-37-243.08 - Appeals From Assessments. - Whenever any taxpayer who has duly appeared and protested a...

Section 45-37-243.09 - Distribution of Taxes. - All taxes required to be paid by this subpart to...

Section 45-37-243.10 - Exemption. - Any licensee who purchases covered beverages as agent or representative...

Section 45-37-243.11 - Indigent Care Fund. - (a) There is hereby established for and in the counties...

Section 45-37-243.12 - Enforcement of Subpart. - It shall be the duty of the license inspector, judge...

Section 45-37-243.13 - Violations. - Any person violating this subpart or rules or regulations of...

Section 45-37-243.14 - Taxes Constitute Debt. - The license taxes herein levied shall constitute a debt due...

Section 45-37-243.15 - Taxes a Lien. - The license taxes herein levied together with all interest and...