Title 28 — Title 28
0 chapters · 459 sections in this title.
Ala. Code § 28-3-1 Definitions. (Amended by Act 2026-504) [Effective until October 1,
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2026.] AMENDED BY ACT 2026-504, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE. As used in this title, the following words shall have the following meanings unless the context clearly indicates otherwise: (1) ALCOHOLIC BEVERAGES. Any alcoholic, spirituous, vinous, fermen…
Ala. Code § 28-3-10 Wholesale Dealers or Distributors to File Monthly Reports as to Orders
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of Alcoholic Beverages Purchased by Persons, Firms, Etc., Without State. Every wholesale dealer or distributor shall furnish to the board a monthly report between the first and tenth of each month for the preceding month of all orders for alcoholic beverages enumerated and define…
Ala. Code § 28-3-11 Invoices and Receipts to Be Maintained by Persons, Firms, Etc., Selling
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or Shipping Goods, Merchandise, Etc., to Persons, Firms, Etc., in Another State or to Federal Government for Army, Navy or Marine Purposes; Exemption from Taxation Goods Purchased from Alcoholic Beverage Control Board for Export to Another Country. (a) Where goods, wares, or merc…
Ala. Code § 28-3-12 Report of Purchase, Receipt, Etc., of Alcoholic Beverages Not Having
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Revenue, Etc., Stamps, Crowns or Lids Affixed Thereto. Any person, firm, corporation, club or association of persons who purchases or receives or who brings into the state in any manner whatsoever any of the articles of alcoholic beverages enumerated in this chapter which does no…
Ala. Code § 28-3-13 Sale Within State of Alcoholic Liquors or Beverages Manufactured
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Within States Discriminating Against Alcoholic Liquors or Beverages Manufactured, Etc., in This State. No alcoholic liquors or beverages of any kind shall be sold in this state which are manufactured in any state which by its laws or, in the opinion of the board, by its practices…
Ala. Code § 28-3-14 Procedure for Collection of Due and Unpaid Taxes and Penalties
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Imposed by Chapter; Lien for Taxes and Penalties. If any taxes or penalties imposed by this chapter remain due and unpaid for a period of 10 days, the board shall issue a warrant of execution directed to any sheriff of the State of Alabama, commanding him to levy upon and sell th…
Ala. Code § 28-3-15 Acquisition, Dispensing, Etc., of Alcoholic Beverages, Wine, Etc., for
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Medicinal, Scientific, Etc., Purposes by Physicians, Dentists, Etc.; Acquisition, Etc., of Wine for Sacramental or Religious Purposes by Ministers, Pastors, Etc. (a) Regularly licensed physicians, dentists or any person holding a license to practice medicine or to engage in any p…
Ala. Code § 28-3-16 Advertising of Alcoholic Beverages
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There shall be no electric signs, painted signs or signs of any kind displayed outside any place of business advertising alcoholic beverages, as enumerated and defined in this chapter. There shall be no advertising of alcoholic beverages, as enumerated and defined in this chapter…
Ala. Code § 28-3-168 Sale of Table Wine by Certain Wine Retailers
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(a) For the purposes of this section, the following words and phrases shall have the following meanings: (1) MANUFACTURER. Any person, association, or corporation engaged in the producing, bottling, manufacturing, distilling, rectifying, or compounding of liquor, alcohol, malt an…
Ala. Code § 28-3-17 (Repealed) Location of State Liquor Store or Sale of Intoxicating
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Liquors, Malt Beverages, Wine, Etc., in Establishments Within Certain Distances of Grounds, Etc., of State Teachers Colleges, Eleemosynary Institutions, Etc. Repealed by Act 2015-70 effective April 21, 2015. History: (Acts 1936-37, Ex. Sess., No. 66, p. 40; Code 1940, T, 29, §73;…
Ala. Code § 28-3-18 Laws as to Manufacture or Possession of Illicit Distilled Liquor or
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Apparatus for Manufacture of Same, Etc., Not Repealed by Chapter. Nothing contained in this chapter shall be construed as repealing any of the laws of Alabama relating to the manufacture or possession of illicit distilled liquor or apparatus for the manufacture of same nor any la…
Ala. Code § 28-3-183 Definitions
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The words and phrases used in this article shall have the meanings ascribed to them in Section 28-3-1. History: (Acts 1979, No. 79-802, p. 1475, §5.)
Ala. Code § 28-3-184 Tax Levied; Collection; Disposition of Funds
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(a) Levy. In addition to the licenses provided for by Chapter 3A of this title, there is hereby levied a privilege or excise tax on every person licensed under the provisions of said Chapter 3A who sells, stores or receives for the purpose of distribution, to any person, firm, co…
Ala. Code § 28-3-185 Transactions Between Wholesalers Exempt; Reports
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The tax levied by subsection (a) of Section 28-3-184 shall not be imposed upon the sale, trade or barter of malt or brewed beverages by one licensed wholesaler or distributor to another wholesaler or distributor licensed to sell and handle malt or brewed beverages in this state, …
Ala. Code § 28-3-186 Penalties for Failure to Pay Taxes Collected, Execution Issued for
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Unpaid Taxes, Etc. (a) Every wholesaler licensee collecting taxes on malt or brewed beverages levied by this article shall timely pay the same to the board as provided in this article. (b) If any taxes levied by this article remain due and unpaid for a period of 10 days beyond th…
Ala. Code § 28-3-187.1 Exemption from Labeling Requirement
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Any laws or parts of laws to the contrary notwithstanding, no manufacturer, importer or wholesaler licensee of vinous liquor and brandy, as defined by Section 28-3-1, shall be required to comply with the provisions of laws, rules, or regulations relating to the state labeling of …
Ala. Code § 28-3-19 Engaging in Prohibited Practices, Refusing to Permit, Etc., Inspections
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of Premises, Interfering with Confiscation of Contraband Alcoholic Beverages, Etc., by Persons, Firms, Etc., Subject to Taxes Under Chapter. Any person, firm or corporation subject to any of the taxes levied under the provisions of this chapter who engages in or permits any pract…
Ala. Code § 28-3-190 Levy of Tax; Collection; Disposition of Proceeds by Localities;
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Enforcement and Administration; Penalties; Exclusive Nature of Tax. (a) Levy. In addition to the excise tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter 3A of this title and by Section 28-3-194, and any acts amendatory thereof, suppleme…
Ala. Code § 28-3-191 Transactions Between Wholesalers And/Or Distributors Exempt from
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Article. The tax levied by subsection (a) of Section 28-3-190 shall not be imposed upon the sale, trade or barter of malt or brewed beverages by one licensed wholesaler or distributor to another wholesaler or distributor licensed to sell and handle malt or brewed beverages in thi…
Ala. Code § 28-3-192 Unlawful Acts and Offenses; Penalties
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(a) It shall be unlawful: (1) For any licensee to sell, give away or otherwise dispose of beer taxable under this article within this state on which the taxes required by this article have not been paid within 10 days after the date upon which they were due. (2) For any wholesale…
Ala. Code § 28-3-193 Penalties on Failure of Wholesaler Licensee to Timely Pay Tax Due;
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Execution and Levy; Lien. (a) Every wholesaler licensee collecting tax on beer levied by this article shall timely pay the same as provided in this article. Every such wholesaler licensee failing for a period of 10 days beyond the due date to pay the said tax due pursuant to this…
Ala. Code § 28-3-194 County and Municipal License Fees
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Each county and municipality is authorized to fix a reasonable privilege or license fee on retail, importer and wholesale licensees, for the purpose of covering the cost of administration, but not to generate revenue. Provided, however, that a county or municipality shall levy no…
Ala. Code § 28-3-195 Legislative Intent
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(a) It is hereby declared the intention and purpose of this article to prescribe and levy an exclusive statewide local tax on the sale of beer for the protection of the public welfare, health, peace and morals of the people of this state and for the protection of revenues of the …
Ala. Code § 28-3-196 Revenue Loss Phase-Out System
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(a) When used in this section and in Section 28-3-195(b) and Section 28-3-197, the following words and phrases shall have the following meanings, respectively, unless the context clearly indicates otherwise: (1) BEER TAX ESCROW FUND, or FUND. A fund established with the Alcoholic…
Ala. Code § 28-3-197 Supplemental Revenue Loss Phase-Out System
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(a) When used in this section, the following words and phrases shall have the following meanings, respectively, unless the context clearly indicates otherwise: (1) SUPPLEMENT BEER TAX ESCROW FUND. A fund established with the Alcoholic Beverage Control Board as escrow agent funded…
Ala. Code § 28-3-198 Meaning of Words and Phrases
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The words and phrases used in this article shall have the meanings ascribed to them in Section 28-3-1, and any acts amendatory thereof, supplementary thereto or substituted therefor. History: (Acts 1982, No. 82-344, p. 473, §9.)
Ala. Code § 28-3-199 Repeal of Certain Local Taxes and Licenses
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This article supersedes and repeals all local taxes and licenses, county or municipal, authorized, levied or imposed on or measured by the sale or volume of sale of beer, except the authorization, levy or imposition of a tax on general retail sales by the county or municipality i…
Ala. Code § 28-3-2 Purpose and Construction of Chapter Generally
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(a) This chapter shall be deemed an exercise of the police power of the State of Alabama for the protection of the public welfare, health, peace and morals of the people of the state and to prohibit forever the open saloon, and all of the provisions of this chapter shall be liber…
Ala. Code § 28-3-20 Penalties for Violations of Provisions of Chapter or Rules and
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Regulations of Boards Generally. Any person who violates any of the provisions of this chapter for which a penalty is not provided or any rule or regulation promulgated in conformity with this chapter shall be guilty of a misdemeanor and, upon conviction, shall be fined not more …
Ala. Code § 28-3-200 Additional 10 Percent Tax - Alcoholic Beverage Control Board Store
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Fund. In addition to all other taxes of every kind now imposed by law and in addition to any marked-up price authorized or required by law, there is hereby levied and shall be collected a tax at the rate of 10 percent upon the selling price of all spirituous or vinous liquors sol…
Ala. Code § 28-3-201 Additional 10 Percent Tax - Alcoholic Beverage Control Board Store
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Fund and General Welfare Purposes. In addition to all other taxes of every kind now imposed by law and in addition to any marked-up price authorized or required by law, there is hereby levied and shall be collected a tax at the rate of 10 percent upon the selling price of all spi…
Ala. Code § 28-3-202 Additional 10 Percent Tax - Special Mental Health Fund and General
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Welfare Purposes. (a) Repealed by Acts 1986, No. 86-212, p. 264, §3. (b) Levy; collection; disposition of proceeds. In addition to all other taxes of every kind now imposed by law and in addition to any marked-up price authorized or required by law, there is hereby levied and sha…
Ala. Code § 28-3-203 Additional Five Percent Tax
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(a) Repealed by Acts 1986, No. 86-212, p. 264, §3. (b) Levy and collection. In addition to all other taxes of every kind now imposed by law and in addition to any marked-up price authorized or required by law, there is hereby levied and shall be collected a tax at the rate of 13 …
Ala. Code § 28-3-204 Additional Three Percent Tax
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(a) Repealed by Acts 1986, No. 86-212, p. 264, §3. (b) Levy and collection. In addition to all other taxes of every kind now imposed by law and in addition to any marked-up price authorized or required by law, there is hereby levied and shall be collected a tax at the rate of thr…
Ala. Code § 28-3-205 Additional 10 Percent Tax
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(a) Repealed by Acts 1986, No. 86-212, p. 264, §3. (b) Levy and collection of tax. In addition to all other taxes of every kind now imposed by law, and in addition to any marked-up price authorized or required by law, there is hereby levied and shall be collected a tax at the rat…
Ala. Code § 28-3-206 Limitation on Additional Tax on Collector’s Bottles of Liquor or Gift
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Packs of Wine. It is hereby prohibited to levy an increased amount of alcoholic beverage tax on the increased amount that a “collector’s” bottle of liquor as defined by the Alcoholic Beverage Control Board or “gift pack” of wine sells for over the amount a regular bottle of the s…
Ala. Code § 28-3-207 Exemption of Sales to Certificated or Licensed Air Carrier with Hub
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Operation in State from This Article. There is hereby exempted from the provisions of this article and from the computation of the amount of tax levied, assessed or payable under such article, the sale of all spirituous or vinous liquors sold by the Alabama Alcoholic Beverage Con…
Ala. Code § 28-3-21 Imposition of Sentence to Hard Labor for County in Lieu of Jail
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Sentence for Violations of Provisions of Chapter. Wherever in this chapter a jail sentence is provided as alternative punishment for a violation of any of its provisions, the court trying such case may, in lieu of and instead of said jail sentence, sentence one convicted for viol…
Ala. Code § 28-3-22 Remittance of Part of Prescribed Penalties by Board; Board Not to
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Accept Less Than Minimum Penalties. The board, upon good cause shown, may in its discretion remit a part of the penalties prescribed in this chapter, but in no case shall it accept less than the minimum penalty provided for each offense. History: (Acts 1936-37, Ex. Sess., No. 66,…
Ala. Code § 28-3-227 Removal, Restoration, Etc., for Use or Reuse, Unauthorized Sale, Etc.,
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of Revenue, Etc., Stamps, Crowns or Lids. Whoever removes or otherwise prepares any Alabama revenue stamps, crowns or lids or stamps, crowns or lids used to identify alcoholic beverages sold or distributed by state liquor stores with intent to use or cause the same to be used aft…
Ala. Code § 28-3-228 Manufacture, Purchase, Sale, Possession, Etc., of Reproduction or
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Counterfeit Stamps, Crowns or Lids. Whoever manufactures, buys, sells, offers for sale or has in his or its possession any reproduction or counterfeit of the Alabama revenue stamps, crowns or lids provided for in this chapter or stamps, crowns or lids used to identify articles so…
Ala. Code § 28-3-229 Unauthorized Possession of Unattached Revenue Stamps, Crowns or
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Lids. Any person other than a wholesaler, distributor or dealer or other person authorized by the Alabama Alcoholic Beverage Control Board who shall have in his possession any unattached Alabama revenue stamps, crowns or lids used for the purpose of identifying alcoholic beverage…
Ala. Code § 28-3-24 Extension of Time of Sale of Alcoholic Beverages on Sunday in County
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or Municipality Where Sunday Sales Authorized. (a) In any county or municipality where the Sunday sale of alcoholic beverages is otherwise authorized by law, including the sale for on-premises consumption at a time after 10:00 a.m., the sale of alcoholic beverages on Sunday may b…
Ala. Code § 28-3-240 Goods, Etc., Subject to Confiscation and Sale Generally; Procedure for
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Confiscation and Sale of Goods, Etc., Generally. All alcoholic beverages enumerated and defined in this chapter or other products taxable under this chapter found at any point within the State of Alabama when said alcoholic beverages or products shall have been within the State o…
Ala. Code § 28-3-241 Additional Beverages Subject to Confiscation and Sale; Punishment of
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Persons Having Contraband Beverages in Their Possession. Any alcoholic beverages as enumerated and defined in this chapter to be sold or distributed by and through state liquor stores found within this state in the possession of or on the premises of any person, firm, corporation…
Ala. Code § 28-3-242 Procedure for Confiscation and Sale of Goods, Etc.; Nature of
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Proceedings Against Goods, Etc.; Court Proceedings for Collection of Tax Due and Assessed. (a) In all cases of seizure of any goods, wares, merchandise or other property made as being subject to forfeiture under provisions of this chapter which, in the opinion of the officer or p…
Ala. Code § 28-3-243 Return of Confiscated Goods
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The board may in its discretion return any goods confiscated under this chapter or any part thereof when it is shown that there was no intention to violate the provisions of this chapter; provided, that when any goods, merchandise or other property are confiscated under the provi…
Ala. Code § 28-3-244 Condemnation and Delivery to Board of Liquors Seized Upon Which
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Federal Tax Has Been Paid and Containers of Which Are Unbroken or Unopened. Any liquors and beverages that are prohibited to be sold or otherwise disposed of in this state, including malt or brewed beverages, together with the vessels or other receptacles in which they are contai…
Ala. Code § 28-3-25 Counties and Municipalities Authorized to Extend Time of Sale of
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Alcoholic Beverages on Sunday by Resolution or Referendum. (a)(1) Subject to subdivision (2), in any wet county, the county commission, by resolution, may permit and regulate the sale of alcoholic beverages on Sunday after the hour of two o’clock a.m., for on-premises or off-prem…
Ala. Code § 28-3-280 Additional State Sales Tax Levied
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In addition to all other taxes levied and collected on the sale of any alcoholic beverage, there is hereby levied an additional state sales tax in the amount equal to the combined county and municipal general sales tax rates levied or assessed in the county and municipality where…