Alabama Administrative Code

Spirits tastings may be permitted subject to the following terms and conditions: (a) Spirits tastings are permitted to be conducted on any premises holding an ABC retail license to sell spirits. (b) All spirit tasting events shall be subject to the following requirements: 1. Noti…

(1) Each licensed manufacturer or importer of beer, malt-based beverages, or table wine shall file, with the ABC Board, a consolidated report prior to the twentieth day of each month on a form supplied or approved by the ABC Board. This report may include not only printed reports…

(1) Prior to making any sales in Alabama, each importer licensee shall file with the ABC Board, a list of its product labels to be sold in Alabama, territorial agreements with wholesale licensees for these products and federal certificates of label approval for these products. (2…

(1) Any person, firm, organization or corporation desiring to purchase for personal use any alcoholic beverages outside of Alabama for delivery into Alabama shall first secure written approval from the ABC Board prior to said importation, except as authorized by ACT 2021-419.(a) …

(1) Except as authorized by 28-1-4, no alcoholic beverages may be delivered from outside Alabama to any person, firm, corporation or association within the state, except to the ABC Board and to manufacturers, importers, wholesalers and warehouses licensed by the ABC Board. (2) Ex…

Subject to ABC Board regulations, alcoholic beverages may be imported from or exported to foreign points or transferred by coastal or intercoastal movement to or through the Port of Mobile, Alabama. Such beverages may be stored at the Port of Mobile or any facility of the Alabama…

(1) Manufacturer or importer licensees may have representatives call upon retail licensees of the ABC Board to explain the proper and prudent use of the licensees' alcoholic beverage products. The industry representative may conduct classes and seminars, which are educational in …

(1) No samples, gratuities, gifts or anything of value shall be given or otherwise provided to the Administrator, Assistant Administrator, members of the ABC Board, any employees of the ABC Board, or to any licensee of the ABC Board, except as follows: (a) An industry representat…

(1) Any person desiring to maintain one or more warehouses in Alabama for the storage of alcoholic beverages, prior to the establishment thereof, shall make written application to the ABC Board for a Warehouse License pursuant to Section 28-3A-10, Code of Ala. 1975, as well as fu…

(1) All sales of alcoholic beverages made by wholesalers to retail licensees shall be for cash. Cash in this instance means any United States legal tender currency, electronic transfer of funds from the retail licensee to the wholesaler licensee, check drawn on the retail license…

(1) Deliveries of alcohol, including donated beer and wine to charitable special events and wine deliveries to off-site tasting rooms, shall be made by the wholesaler, manufacturer, agent or employee of the same in a vehicle bearing signage on each side identifying the licensee a…

(1) Any beer wholesale licensee selling draft beer may furnish without charge to a retail licensee, only the following equipment: (a) The device for tapping the keg; (b) The CO2 lines and beer lines from the keg and CO2 bottle to the faucet; and (c) The tap knob. (2) Any other eq…

(1) No alcoholic beverage products will be sold or distributed within the state without having first received approval of the label thereon by the ABC Board. (2) No label shall be approved by the ABC Board which would violate the prohibitions listed in 20-X-7-.01 or general adver…

(1) "Brand" is any word, name, group of letters, symbol, or combination thereof that is adopted and used by a manufacturer or importer to identify a specific beer or malt beverage product, and to distinguish that product from another beer or malt beverage product. (2) "Brand exte…

(1) All manufacturers' licensees in this state with retail privileges:(a) May be certified to participate in the Alabama Responsible Vendor Program prescribed by Title 28, Chapter 10, and Rule 20-X-12. (b) Shall be required to obtain and maintain, at all times, a tax bond to the …

(1) All liquor wholesale licensees shall file a report of all liquor and wine containing spirits received during the preceding month, schedule of all sales, a stock report and a tax return with a remittance of tax on any shortages in inventory. Filing forms will be furnished by t…

(1) All beer wholesalers shall maintain records at their place of business, reflecting the following: (a) All beer received by supplier, brand name, number of cases, number of containers per case, ounces per container, manufacturer's invoice number and date received. All beer rec…

(1) All table wine wholesalers shall maintain records at their business, reflecting the following: (a) All table wine received by supplier, brand name, number of cases, number of containers per case, liters per container, gallonage, manufacturer's invoice number and date received…

(1) Manufacturer licensees engaged in the manufacture of less than 60,000 barrels of beer per year; and brewpub licensees engaged in the manufacture of less than 10,000 barrels of beer per year; and wineries engaged in the manufacture of less than 50,000 gallons of table wine per…

(1) Direct wine shipper licensees authorized to engage in the shipment of wine in the state shall: (a) Maintain daily records of wine shipments made to Alabama residents. (b) File full and accurate quarterly reports to the ABC Board on forms provided by the ABC Board. Reports are…

(1) Wine fulfillment center licensees authorized to engage in the shipment of wine in the state shall file full and accurate quarterly reports to the ABC Board on forms provided by the ABC Board. Reports are due on or before the first day of the month following the month after th…

(1) Common or permit carriers authorized to do business in the state shall file full and accurate quarterly reports to the ABC Board on a form provided by the Board. Reports are due on or before the first day of the on the following the month after the end of the previous quarter…

(1) Applicants of a Wine Festival License shall remit to the ABC Board, on forms provided by the Board, a list of wine festival participants. Report is due on or before the fifteenth day of the month following the date(s) of the event. The report shall include, but not be limited…

(1) Delivery service licensees shall file an annual report of all deliveries made on forms either provided by, or approved for use by, the ABC Board. This report shall be a full and accurate report due on or before April 1st of the following year. (2) All delivery service license…

For the purposes of these regulations the following definitions shall apply: (a) Board. The term Board means the Alabama State Board of Public Accountancy, a public authority created by Section 2 of the Public Accountancy Act of 1973. (b) State. The term state includes any state,…

A meeting of the Board for the election of officers for the ensuing year shall be held annually. Other regular meetings shall be held in January, May, and September, and special meetings shall be held on call of the Chair or on request of three or more members of the Board. A maj…

The Chair shall preside at all meetings and shall perform such other duties as the Board may direct. In the absence of the Chair, the Vice Chair shall perform the duties of the Chair. Author: Alabama Board of Public Accountancy Notes Ala. Admin. Code r. 30-X-2-.02 Filed September…

The Secretary shall keep a complete and comprehensive record of the meetings of the Board. Author: Alabama Board of Public Accountancy Notes Ala. Admin. Code r. 30-X-2-.03 Filed September 3, 1982. Amended: Filed January 23, 2004; effective February 27, 2004. Statutory Authority: …

The Board is an independent agency of the State of Alabama. All costs of operating the Board, including administrative, secretarial, clerical, and investigative, are paid from legislative appropriation of fees collected by the Board. The Attorney General and his assistants provid…

All proceedings of the Board shall be governed by Roberts Rules of Order, except during disciplinary hearings and except where otherwise provided in these rules. Author: Alabama Board of Public Accountancy Notes Ala. Admin. Code r. 30-X-2-.05 Filed March 29, 1985. Statutory Autho…

The Chair of the Board shall, in accordance with these rules, rule upon questions of procedure and, in the event that evidence is taken, on the admissibility of that evidence. The decision of the Chair shall be final. Author: Alabama Board of Public Accountancy Notes Ala. Admin. …

All Board members, including the Chair, are entitled to vote and are entitled to make or second motions. A majority of those members of the Board present and voting on any matter shall decide that matter before the Board, except on procedural and evidentiary matters which are pro…

All applications and requests for which the Board has prescribed a form must be made on the prescribed form. Forms used by the Board may be acquired from the Executive Director. Author: Alabama Board of Public Accountancy Notes Ala. Admin. Code r. 30-X-2-.08 Filed March 29, 1985.…

The Board shall select an Executive Director who shall be responsible for the administration of Board policy. The Executive Director is designated as agent for the Board for service of legal process upon the Board except as otherwise provided by law. All correspondence to the Boa…

(1) "Public record" for the purpose of these rules means all Board records which are reasonably necessary to record the business and activities required to be done or carried on by the Board so that the status and condition of such business and activities can be known by the publ…

The Board may employ investigators, inspectors, attorneys, consultants and any other agents and employees and assistants as may from time to time be necessary, and may use any other means necessary to bring about and maintain a rigid administration and enforcement of the Code and…

The Board shall maintain an annual directory listing all persons licensed by the Board. The directory shall contain the names of the members of the Board and all other information deemed proper by the Board Copies of the directory, in an electronic format approved by the Board, s…

(1) The Board may issue declaratory rulings to any person substantially affected by a rule with respect to the validity of the rule, with respect to the applicability to any person, property, or state of facts of any rule or statute enforceable by the Board, with respect to the m…

Registration of permit holders and officers shall be as provided in Sections 5, 7, 8, and 9 of the Act. Author: Alabama Board of Public Accountancy Notes Ala. Admin. Code r. 30-X-3-.01 Filed September 3, 1982. Statutory Authority: Code of Ala. 1975, §§ 34-1-1, et seq.

(1) Each person who holds a certificate as a Certified Public Accountant of this State, or who is registered as a Public Accountant under the Act, or who is registered as a non-licensee owner under the Act shall register on the first day of October in each year on a form furnishe…

Each Certified Public Accountant and Public Accountant who is engaged in the practice of public accounting in the State of Alabama must hold an annual permit issued by the Alabama State Board of Public Accountancy. Notes Ala. Admin. Code r. 30-X-3-.03 Filed September 3, 1982. Ame…

(1) A person who is licensed as a certified public accountant in another state whose principal place of business is not in this state shall have all the privileges of a certified public accountant in this state without the need to obtain a certificate, license, or permit or to no…

(1) Each firm and office for which registration is required pursuant to the Act shall register with the Board within 30 days after it is opened, and annually thereafter, on a form prescribed by the Board. Each firm shall submit reports to the Board with the registration form as p…

In keeping with the provisions of Section 5(1) of the Act, a firm of Certified Public Accountants and its branch offices may continue to use the designation "Certified Public Accountants" and the abbreviation "C.P.A." during the temporary period pending the receipt of an Alabama …

(1) An annual permit must be obtained by each Certified Public Accountant, registered Public Accountant, and each firm (i.e., sole proprietorship, partnership, professional association, professional corporation, limited liability company, limited liability partnership, or any oth…

(1) The Board shall allow a holder of a foreign license to sit for the uniform CPA Exam upon showing that(a) The foreign license 1. was duly issued by a foreign agency or institute that regulates the practice of public accountancy, and has not expired or been revoked or suspended…

(1) Eligible candidates shall be notified of the time and place of the Uniform Certified Public Accountant Examination (examination) - or shall independently contact the Board or a test center operator identified by the Board to schedule the time and place for the examination at …

To be eligible to take the Uniform CPA Examination (examination) - or reexamination the applicant must possess the following qualifications: (a) The applicant must be a citizen of the United States or, if not a citizen of the United States, a person who is legally present in the …

(1) Applications for Examination and Reexamination(a) Applications to take the Uniform CPA Examination (examination) must be made on a form provided by the Board and filed with the Board. (b) An application will not be considered filed until the application fee and examination fe…

(1) The passing grade for each subject is 75. (2) A candidate may take the required test sections individually and in any order. Credit for any test section(s) passed shall be valid for that test section for thirty months from the date the passing score for such test section is r…