2015 Code of Alabama
Title 28 - INTOXICATING LIQUOR, MALT BEVERAGES AND WINE.
Chapter 3 - REGULATION AND CONTROL OF ALCOHOLIC BEVERAGES IN WET COUNTIES.
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.
- Section 28-3-191 - Transactions between wholesalers and/or distributors exempt from article.
- Section 28-3-192 - Unlawful acts and offenses; penalties.
- Section 28-3-193 - Penalties on failure of wholesaler licensee to timely pay tax due; execution and levy; lien.
- Section 28-3-194 - County and municipal license fees.
- Section 28-3-195 - Legislative intent.
- Section 28-3-196 - Revenue loss phase-out system.
- Section 28-3-197 - Supplemental revenue loss phase-out system.
- Section 28-3-198 - Meaning of words and phrases.
- Section 28-3-199 - Repeal of certain local taxes and licenses.
Disclaimer: These codes may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.