Any licensee who purchases covered beverages as agent or representative for a private group or party to be used exclusively by such private group or party on a specified date or occasion shall be exempt from the tax imposed by this subpart upon filing with the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties upon such forms that may be required by such official, an application for such exemption and furnishing to the official satisfactory evidence that such covered beverages will be used in strict accord with the terms of this section.
Structure Code of Alabama
Chapter 37 - Jefferson County.
Section 45-37-243 - Application and Effect of Subpart.
Section 45-37-243.01 - Definitions.
Section 45-37-243.02 - Levy of Tax.
Section 45-37-243.03 - Rulemaking Authority; Powers.
Section 45-37-243.04 - Bonds or Securities.
Section 45-37-243.05 - Permit Required.
Section 45-37-243.06 - Records; Inspection.
Section 45-37-243.07 - Violations; Contraband Beverages.
Section 45-37-243.08 - Appeals From Assessments.
Section 45-37-243.09 - Distribution of Taxes.
Section 45-37-243.10 - Exemption.
Section 45-37-243.11 - Indigent Care Fund.
Section 45-37-243.12 - Enforcement of Subpart.
Section 45-37-243.13 - Violations.