Code of Alabama
Article 2 - Alcoholic Beverage Control Board.
Section 28-3-45 - Supervision of Sale and Distribution of Malt or Brewed and Vinous Beverages; Collection of Licenses and Taxes Accruing From Sale, Distribution, etc., of Malt and Vinous Beverages Generally.

(a) The board is authorized, empowered and directed to supervise the conduct, management and operation of the sale and distribution within this state of all malt or brewed beverages as defined in this chapter and vinous beverages of an alcoholic content of not to exceed 24 percent by volume.
(b) The board is authorized and directed to collect all licenses and taxes levied in this chapter accruing from the sale, distribution, receipt or storing for the purpose of sale within this state any and all malt and vinous beverages enumerated and defined in this chapter.

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Structure Code of Alabama

Code of Alabama

Title 28 - Intoxicating Liquor, Malt Beverages and Wine.

Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.

Article 2 - Alcoholic Beverage Control Board.

Section 28-3-40 - Composition; Qualifications, Appointment, Term of Office and Bond of Members; Conflicts of Interest of Members, Employees, etc., of Board; Suspension or Removal of Members; Office; Meetings; Quorum.

Section 28-3-41 - Compensation of Board.

Section 28-3-42 - Administrator; Annual Report of Board to Governor as to Administration of Chapter; Possession by Officers, Members, Employees, etc., of Board of Liquor or Malt or Brewed Beverages for Personal Use.

Section 28-3-43 - Functions, Powers, and Duties of Board Generally; Examination of Board by Examiners of Public Accounts.

Section 28-3-44 - Lease of Trucks, etc., for Transportation of Alcoholic Beverages Purchased, Sold or Stored by Board; Employment of Operators of Leased Equipment.

Section 28-3-45 - Supervision of Sale and Distribution of Malt or Brewed and Vinous Beverages; Collection of Licenses and Taxes Accruing From Sale, Distribution, etc., of Malt and Vinous Beverages Generally.

Section 28-3-46 - Powers as to Administration and Enforcement of Taxes Imposed by Chapter Generally.

Section 28-3-47 - Temporary Closings of Licensed Places in Municipalities During Emergencies.

Section 28-3-48 - Design and Promulgation of Form, etc., of Stamps, Crowns or Lids Generally; Designation of Same.

Section 28-3-49 - Promulgation, Amendment, etc., of Regulations by Board Generally; Introduction in Evidence of Regulations, Etc.

Section 28-3-50 - Promulgation of Rules and Regulations as to Breaking of Packages, Affixing of Stamps, Inspections, etc., Generally.

Section 28-3-51 - Promulgation of Rules and Regulations as to Affixing of Stamps, Crowns or Lids on Articles, etc., Handled by Persons, Firms, etc., Operating on Interstate Common Carriers.

Section 28-3-52 - Maintenance, Examination and Audit of Books, Records and Accounts of Board.

Section 28-3-53 - Disposition of Moneys Received by Board From Licenses, Taxes and Earnings; Procedure as to Claims Against Said Moneys Generally.

Section 28-3-53.1 - Delay in Distribution of Certain Funds; Use of Moneys Realized; Distribution of Funds Accumulated as Working Capital.

Section 28-3-53.2 - "Board" and "Mark Up" Defined; Disposition of Funds; Mark Up Increases.

Section 28-3-54 - Refund on Overpayment or Erroneous Payment of Taxes or Licenses and of Prepaid Taxes Where Loss Sustained Prior to Sale at Retail; Petition.

Section 28-3-55 - Cost of Evidence Fund; Creation; Aid in Drug Law Enforcement; Appropriation.