2020 Code of Alabama
Title 28 - Intoxicating Liquor, Malt Beverages and Wine.
Chapter 7A - Audit and Collection of Taxes on Beer or Table Wine by Board for Benefit of Local Governing Bodies.
Section 28-7A-1 - Definitions.
For the purpose of this chapter, the following terms shall have the following meanings:
(1) BOARD. The Alcoholic Beverage Control Board.
(2) LOCAL GOVERNING BODY. Any county or municipal commission, council or other governing body or any official of any county or municipality that is authorized by Sections 28-3-190 and 28-7-16, to collect taxes levied by the State of Alabama upon the sale of any beer or table wine.
(Acts 1988, 1st Ex. Sess., No. 88-723, p. 118, §1.)