The tax levied by subsection (a) of Section 28-3-190 shall not be imposed upon the sale, trade or barter of malt or brewed beverages by one licensed wholesaler or distributor to another wholesaler or distributor licensed to sell and handle malt or brewed beverages in this state, which transaction is hereby made exempt from said tax; provided, however, that the board shall and the county or municipality may require written reporting of any such transaction in such form as the board may prescribe, or if no form is prescribed by the board, in such form as may be prescribed by the county or municipality.
Structure Code of Alabama
Title 28 - Intoxicating Liquor, Malt Beverages and Wine.
Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.
Article 5B - Excise Tax on Beer.
Section 28-3-191 - Transactions Between Wholesalers And/or Distributors Exempt From Article.
Section 28-3-192 - Unlawful Acts and Offenses; Penalties.
Section 28-3-194 - County and Municipal License Fees.
Section 28-3-195 - Legislative Intent.
Section 28-3-196 - Revenue Loss Phase-Out System.
Section 28-3-197 - Supplemental Revenue Loss Phase-Out System.
Section 28-3-198 - Meaning of Words and Phrases.
Section 28-3-199 - Repeal of Certain Local Taxes and Licenses.