2019 Code of Alabama
Title 28 - Intoxicating Liquor, Malt Beverages and Wine.
Chapter 8 - Exclusive Sales Territories and Wholesalers.
Section 28-8-6 - Board verification of reporting and payment of taxes.
The board shall have the authority to inspect, examine and audit the books and records of any wholesaler licensee who sells, stores or receives for the purpose of distribution, any alcoholic beverages, to verify the proper filing and to determine the accuracy of any state or local tax return required to be filed by the wholesaler, and to determine the payment of all state and local taxes when and where due with respect to any state or local tax levied on alcoholic beverages by statute. In pursuance of said authority, the board shall have the further authority to inspect, examine and audit the books and records of any person, firm, corporation, club or association who sells at retail any alcoholic beverages. Provided, however, this section imposes no duty upon the board to inspect, examine and audit with respect to local taxes on alcoholic beverages.(Acts 1984, No. 84-374, p. 876, §6.)