Code of Alabama
Article 2 - Alcoholic Beverage Control Board.
Section 28-3-52 - Maintenance, Examination and Audit of Books, Records and Accounts of Board.

The books and records of the board shall at all times be subject to examination and audit by the Department of Finance. The board shall keep a complete and accurate record of all its actions and devise and install a system of accounts as the Department of Finance shall approve and direct. All records of the board shall be public records. The cost of such installation, examinations and audits by the Department of Finance shall be a charge against the moneys collected under this chapter. At least one audit of the operations of the board shall be made each year by the Examiner of Public Accounts.

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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.