Code of Alabama
Chapter 7A - Audit and Collection of Taxes on Beer or Table Wine by Board for Benefit of Local Governing Bodies.
Section 28-7A-1 - Definitions.

For the purpose of this chapter, the following terms shall have the following meanings:
(1) BOARD. The Alcoholic Beverage Control Board.
(2) LOCAL GOVERNING BODY. Any county or municipal commission, council or other governing body or any official of any county or municipality that is authorized by Sections 28-3-190 and 28-7-16, to collect taxes levied by the State of Alabama upon the sale of any beer or table wine.

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Structure Code of Alabama

Code of Alabama

Title 28 - Intoxicating Liquor, Malt Beverages and Wine.

Chapter 7A - Audit and Collection of Taxes on Beer or Table Wine by Board for Benefit of Local Governing Bodies.

Section 28-7A-1 - Definitions.

Section 28-7A-2 - Authorization of Board to Audit and Collect Taxes Levied Upon Sale of Beer or Table Wine; Retention or Reclamation of Authority by Local Governing Body.

Section 28-7A-3 - Collection and Disposition of Moneys From Taxes on Beer or Table Wine; Fee Payable to Board.

Section 28-7A-4 - Receipt of Fee or Percentage of Taxes by Probate Judge or Officials.

Section 28-7A-5 - Reports, Forms and Other Information; Rules and Regulations.

Section 28-7A-6 - Board Authorized to Inspect, Examine and Audit Books and Records of Wholesaler Licensees and Retail Sellers of Alcoholic Beverages.