The Commissioner of the Department of Revenue is authorized to promulgate all reasonable rules and regulations necessary to implement the provisions of this article.
Structure Code of Alabama
Title 28 - Intoxicating Liquor, Malt Beverages and Wine.
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.
Section 28-3-281 - Collection and Distribution of Proceeds.
Section 28-3-282 - Use of Tax Proceeds.
Section 28-3-283 - Rules and Regulations.
Section 28-3-284 - Levy of Additional Local Taxes or Fees Prohibited.