Code of Alabama
Title 28 - Intoxicating Liquor, Malt Beverages and Wine.
Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.

Section 28-3-4 - Provisions for Maintenance of Separation of Financial and Business Interests Between Classes of Businesses Regulated by Chapter. - (a) No manufacturer and no officer or director of any...

Section 28-3-5 - Retail Dealers to Furnish Duplicate Invoices for Shipments of Alcoholic Beverages Received From Without State to Board. - Any retail dealer of alcoholic beverages enumerated and defined in...

Section 28-3-6 - Furnishing of Statements of Consignments and Deliveries of Alcoholic Beverages to Board by Common Carriers, Contract Carriers, etc.; Carriers, etc., to Permit Examination of Records by Board. - All common carriers, contract carriers, buses and trucks transporting alcoholic...

Section 28-3-7 - Persons, Firms, etc., Receiving, Storing, Selling or Handling Alcoholic Beverages to Preserve Invoices, Books, Papers, etc., Relating Thereto; Audit and Inspection of Invoices, Books, etc., by Board. - It shall be the duty of every person, firm, corporation,...

Section 28-3-8 - Shipment, Delivery, etc., Within State of Articles Taxed by Chapter by Wholesale Dealers or Distributors Generally; Shipment, etc., of Same to Federal, Military, etc., Reservations Within State by Wholesale Dealers or Distributors. - (a) Every wholesale dealer or distributor in this state shall,...

Section 28-3-9 - Wholesalers and Distributors to File Monthly Reports of Alcoholic Beverages Purchased or Received. - Each and every wholesaler or distributor qualifying as such with...

Section 28-3-10 - Wholesale Dealers or Distributors to File Monthly Reports as to Orders of Alcoholic Beverages Purchased by Persons, Firms, etc., Without State. - Every wholesale dealer or distributor shall furnish to the board...

Section 28-3-11 - Invoices and Receipts to Be Maintained by Persons, Firms, etc., Selling or Shipping Goods, Merchandise, etc., to Persons, Firms, etc., in Another State or to Federal Government for Army, Navy or Marine Purposes; Exemption From Taxat... - (a) Where goods, wares, or merchandise enumerated in this chapter...

Section 28-3-12 - Report of Purchase, Receipt, etc., of Alcoholic Beverages Not Having Revenue, etc., Stamps, Crowns or Lids Affixed Thereto. - Any person, firm, corporation, club or association of persons who...

Section 28-3-13 - Sale Within State of Alcoholic Liquors or Beverages Manufactured Within States Discriminating Against Alcoholic Liquors or Beverages Manufactured, etc., in This State. - No alcoholic liquors or beverages of any kind shall be...

Section 28-3-14 - Procedure for Collection of Due and Unpaid Taxes and Penalties Imposed by Chapter; Lien for Taxes and Penalties. - If any taxes or penalties imposed by this chapter remain...

Section 28-3-15 - Acquisition, Dispensing, etc., of Alcoholic Beverages, Wine, etc., for Medicinal, Scientific, etc., Purposes by Physicians, Dentists, etc.; Acquisition, etc., of Wine for Sacramental or Religious Purposes by Ministers, Pastors, Etc. - (a) Regularly licensed physicians, dentists or any person holding a...

Section 28-3-16 - Advertising of Alcoholic Beverages. - There shall be no electric signs, painted signs or signs...

Section 28-3-17 - Location of State Liquor Store or Sale of Intoxicating Liquors, Malt Beverages, Wine, etc., in Establishments Within Certain Distances of Grounds, etc., of State Teachers Colleges, Eleemosynary Institutions, Etc. - Repealed by Act 2015-70 effective April 21, 2015.

Section 28-3-18 - Laws as to Manufacture or Possession of Illicit Distilled Liquor or Apparatus for Manufacture of Same, etc., Not Repealed by Chapter. - Nothing contained in this chapter shall be construed as repealing...

Section 28-3-19 - Engaging in Prohibited Practices, Refusing to Permit, etc., Inspections of Premises, Interfering With Confiscation of Contraband Alcoholic Beverages, etc., by Persons, Firms, etc., Subject to Taxes Under Chapter. - Any person, firm or corporation subject to any of the...

Section 28-3-20 - Penalties for Violations of Provisions of Chapter or Rules and Regulations of Boards Generally. - Any person who violates any of the provisions of this...

Section 28-3-21 - Imposition of Sentence to Hard Labor for County in Lieu of Jail Sentence for Violations of Provisions of Chapter. - Wherever in this chapter a jail sentence is provided as...

Section 28-3-22 - Remittance of Part of Prescribed Penalties by Board; Board Not to Accept Less Than Minimum Penalties. - The board, upon good cause shown, may in its discretion...

Section 28-3-24 - Extension of Time of Sale of Alcoholic Beverages on Sunday in County or Municipality Where Sunday Sales Authorized. - (a) In any county or municipality where the Sunday sale...

Section 28-3-25 - Counties and Municipalities Authorized to Extend Time of Sale of Alcoholic Beverages on Sunday by Resolution or Referendum. - (a)(1) Subject to subdivision (2), in any wet county, the...

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. - The Alcoholic Beverage Control Board shall consist of three persons,...

Section 28-3-41 - Compensation of Board. - Each member of the board shall be entitled to receive...

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. - (a) The board shall appoint an administrator who, under the...

Section 28-3-43 - Functions, Powers, and Duties of Board Generally; Examination of Board by Examiners of Public Accounts. - (a) The functions, duties and powers of the board shall...

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. - (a) The board is hereby authorized and empowered to lease...

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...

Section 28-3-46 - Powers as to Administration and Enforcement of Taxes Imposed by Chapter Generally. - The board shall administer and enforce the taxes imposed by...

Section 28-3-47 - Temporary Closings of Licensed Places in Municipalities During Emergencies. - The board may, with the approval of the Governor, temporarily...

Section 28-3-48 - Design and Promulgation of Form, etc., of Stamps, Crowns or Lids Generally; Designation of Same. - The board shall design the form and kind of stamps,...

Section 28-3-49 - Promulgation, Amendment, etc., of Regulations by Board Generally; Introduction in Evidence of Regulations, Etc. - (a) The board shall have authority to promulgate rules and...

Section 28-3-50 - Promulgation of Rules and Regulations as to Breaking of Packages, Affixing of Stamps, Inspections, etc., Generally. - The board shall provide by rules and regulations the methods...

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. - The board may promulgate rules and regulations governing the affixing...

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...

Section 28-3-53 - Disposition of Moneys Received by Board From Licenses, Taxes and Earnings; Procedure as to Claims Against Said Moneys Generally. - All moneys received by said board from licenses, taxes and...

Section 28-3-53.1 - Delay in Distribution of Certain Funds; Use of Moneys Realized; Distribution of Funds Accumulated as Working Capital. - (a) There shall be no distribution of any taxes collected...

Section 28-3-53.2 - "Board" and "Mark Up" Defined; Disposition of Funds; Mark Up Increases. - (a) The word board, wherever used in this section, shall...

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. - Where any licensee of the Alcoholic Beverage Control Board in...

Section 28-3-55 - Cost of Evidence Fund; Creation; Aid in Drug Law Enforcement; Appropriation. - (a) The Law Enforcement Division of the Alabama Alcoholic Beverage...

Article 3 - State Liquor Stores.

Section 28-3-75 - Transfers From ABC Board Operating Funds; Reimbursement; Construction. - (a) The transfers from the operating funds of the Alcoholic...

Section 28-3-74 - Distribution of Net Profits From Proceeds of Stores. - (a) The net profits derived from the proceeds of the...

Article 4 - Licenses.

Division 4 - Sale, etc., of Liquor, Wine and Malt or Brewed Beverages by Licensees Generally.

Section 28-3-168 - Sale of Table Wine by Certain Wine Retailers. - (a) For the purposes of this section, the following words...

Article 5A - Excise Taxes on Malt or Brewed Beverages.

Section 28-3-183 - Definitions. - The words and phrases used in this article shall have...

Section 28-3-184 - Tax Levied; Collection; Disposition of Funds. - (a) Levy. In addition to the licenses provided for by...

Section 28-3-185 - Transactions Between Wholesalers Exempt; Reports. - The tax levied by subsection (a) of Section 28-3-184 shall...

Section 28-3-186 - Penalties for Failure to Pay Taxes Collected, Execution Issued for Unpaid Taxes, Etc. - (a) Every wholesaler licensee collecting taxes on malt or brewed...

Section 28-3-187.1 - Exemption From Labeling Requirement. - Any laws or parts of laws to the contrary notwithstanding,...

Article 5B - Excise Tax on Beer.

Section 28-3-190 - Levy of Tax; Collection; Disposition of Proceeds by Localities; Enforcement and Administration; Penalties; Exclusive Nature of Tax. - (a) Levy. In addition to the excise tax levied by...

Section 28-3-191 - Transactions Between Wholesalers And/or Distributors Exempt From Article. - The tax levied by subsection (a) of Section 28-3-190 shall...

Section 28-3-192 - Unlawful Acts and Offenses; Penalties. - (a) It shall be unlawful: (1) For any licensee to...

Section 28-3-193 - Penalties on Failure of Wholesaler Licensee to Timely Pay Tax Due; Execution and Levy; Lien. - (a) Every wholesaler licensee collecting tax on beer levied by...

Section 28-3-194 - County and Municipal License Fees. - Each county and municipality is authorized to fix a reasonable...

Section 28-3-195 - Legislative Intent. - (a) It is hereby declared the intention and purpose of...

Section 28-3-196 - Revenue Loss Phase-Out System. - (a) When used in this section and in Section 28-3-195(b)...

Section 28-3-197 - Supplemental Revenue Loss Phase-Out System. - (a) When used in this section, the following words and...

Section 28-3-198 - Meaning of Words and Phrases. - The words and phrases used in this article shall have...

Section 28-3-199 - Repeal of Certain Local Taxes and Licenses. - This article supersedes and repeals all local taxes and licenses,...

Article 6 - Taxes on Sale of Spirituous or Vinous Liquors.

Section 28-3-200 - Additional 10 Percent Tax - Alcoholic Beverage Control Board Store Fund. - In addition to all other taxes of every kind now...

Section 28-3-201 - Additional 10 Percent Tax - Alcoholic Beverage Control Board Store Fund and General Welfare Purposes. - In addition to all other taxes of every kind now...

Section 28-3-202 - Additional 10 Percent Tax - Special Mental Health Fund and General Welfare Purposes. - (a) Repealed by Acts 1986, No. 86-212, p. 264, §3....

Section 28-3-203 - Additional Five Percent Tax. - (a) Repealed by Acts 1986, No. 86-212, p. 264, §3....

Section 28-3-204 - Additional Three Percent Tax. - (a) Repealed by Acts 1986, No. 86-212, p. 264, §3....

Section 28-3-205 - Additional 10 Percent Tax. - (a) Repealed by Acts 1986, No. 86-212, p. 264, §3....

Section 28-3-206 - Limitation on Additional Tax on Collector's Bottles of Liquor or Gift Packs of Wine. - It is hereby prohibited to levy an increased amount of...

Section 28-3-207 - Exemption of Sales to Certificated or Licensed Air Carrier With Hub Operation in State From This Article. - There is hereby exempted from the provisions of this article...

Article 7 - Tax and Identification Stamps, Crowns or Lids.

Section 28-3-227 - Removal, Restoration, etc., for Use or Reuse, Unauthorized Sale, etc., of Revenue, etc., Stamps, Crowns or Lids. - Whoever removes or otherwise prepares any Alabama revenue stamps, crowns...

Section 28-3-228 - Manufacture, Purchase, Sale, Possession, etc., of Reproduction or Counterfeit Stamps, Crowns or Lids. - Whoever manufactures, buys, sells, offers for sale or has in...

Section 28-3-229 - Unauthorized Possession of Unattached Revenue Stamps, Crowns or Lids. - Any person other than a wholesaler, distributor or dealer or...

Article 8 - Confiscation and Sale of Contraband Goods, Merchandise, Etc.

Section 28-3-240 - Goods, etc., Subject to Confiscation and Sale Generally; Procedure for Confiscation and Sale of Goods, etc., Generally. - All alcoholic beverages enumerated and defined in this chapter or...

Section 28-3-241 - Additional Beverages Subject to Confiscation and Sale; Punishment of Persons Having Contraband Beverages in Their Possession. - Any alcoholic beverages as enumerated and defined in this chapter...

Section 28-3-242 - Procedure for Confiscation and Sale of Goods, etc.; Nature of Proceedings Against Goods, etc.; Court Proceedings for Collection of Tax Due and Assessed. - (a) In all cases of seizure of any goods, wares,...

Section 28-3-243 - Return of Confiscated Goods. - The board may in its discretion return any goods confiscated...

Section 28-3-244 - Condemnation and Delivery to Board of Liquors Seized Upon Which Federal Tax Has Been Paid and Containers of Which Are Unbroken or Unopened. - Any liquors and beverages that are prohibited to be sold...

Article 10 - Additional State Sales Tax on Alcoholic Beverages.

Section 28-3-280 - Additional State Sales Tax Levied. - In addition to all other taxes levied and collected on...

Section 28-3-281 - Collection and Distribution of Proceeds. - (a) The Alcoholic Beverage Control Board shall collect the revenues...

Section 28-3-282 - Use of Tax Proceeds. - The tax proceeds distributed to counties under the provisions of...

Section 28-3-283 - Rules and Regulations. - The Commissioner of the Department of Revenue is authorized to...

Section 28-3-284 - Levy of Additional Local Taxes or Fees Prohibited. - Any county or municipality receiving any additional taxes pursuant to...

Section 28-3-285 - Article Cumulative. - The provisions of this article are cumulative and shall not...

Section 28-3-286 - Effective Date. - The taxes to be collected by the Alcoholic Beverage Control...

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Code of Alabama Title 28 - Intoxicating Liquor, Malt Beverages and Wine. Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.

Code of Alabama
Title 28 - Intoxicating Liquor, Malt Beverages and Wine.
Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.