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2019 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.
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