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19 chapters · 456 sections in this title.
Ala. Code § 28-7A-1 Definitions
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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 tha…
Ala. Code § 28-7A-2 Authorization of Board to Audit and Collect Taxes Levied Upon Sale of Beer or Table Wine; Retention or Reclamation of Authority by Local Governing Body
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Any local governing body may, prior to October 1, 1988 or at any time thereafter, elect to authorize the board to audit and collect any and all taxes levied pursuant to Sections 28-3-190 and 28-7-16, upon the sale of any beer or table wine. Any local governing body may elect to r…
Ala. Code § 28-7A-3 Collection and Disposition of Moneys from Taxes on Beer or Table Wine; Fee Payable to Board
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The taxes on beer or table wine levied pursuant to Sections 28-3-190 and 28-7-16, to be collected by any local governing body, except as provided in Section 28-7A-2, shall be paid when due in accordance with the applicable law to the board for the use and benefit of such local go…
Ala. Code § 28-7A-4 Receipt of Fee or Percentage of Taxes by Probate Judge or Officials
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Any provisions of this chapter to the contrary notwithstanding, the probate judge or any official or agent of any local governing body or any other person who, by statute applicable on October 1, 1988, receives a fee as a percentage of the tax for collecting such tax on beer or t…