Title 28 — Title 28

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…

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…

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 (a) Repealed by Acts 1986, No. 86-212, p. 264, §3.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…

(a) Repealed by Acts 1986, No. 86-212, p. 264, §3.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 …

(a) Repealed by Acts 1986, No. 86-212, p. 264, §3.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…

(a) Repealed by Acts 1986, No. 86-212, p. 264, §3.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…

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…

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…

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…

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,…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

(a) The Alcoholic Beverage Control Board shall collect the revenues generated by this article in the same manner as other taxes and fees collected by the board. The sales taxes as collected by the Alcoholic Beverage Control Board on retail sales shall be paid to the Department of…

The tax proceeds distributed to counties under the provisions of this article shall be used by those counties exclusively for law enforcement purposes unless otherwise provided by local act. History: (Acts 1982, No. 82-427, p. 675, §3.)

The Commissioner of the Department of Revenue is authorized to promulgate all reasonable rules and regulations necessary to implement the provisions of this article. History: (Acts 1982, No. 82-427, p. 675, §4.)

Any county or municipality receiving any additional taxes pursuant to the provisions of this article shall be prohibited from levying any additional taxes or fees on the sale of alcoholic beverages which would be collected by the Alabama Alcoholic Beverage Control Board or its st…

The provisions of this article are cumulative and shall not be construed to repeal or supersede any laws not directly in conflict herewith. History: (Acts 1982, No. 82-427, p. 675, §6.)

The taxes to be collected by the Alcoholic Beverage Control Board under this article shall begin with the next regular price change by the Alcoholic Beverage Control Board which occurs at least 60 days after this article becomes law. History: (Acts 1982, No. 82-427, p. 675, §8.)

The provisions of this chapter shall not apply to ethyl alcohol intended for use or used for the following purposes: (1) For scientific, chemical, mechanical, industrial, medicinal, and culinary purposes; (2) For use by those authorized to procure the same tax-free as provided by…

Interests Between Classes of Businesses Regulated by Chapter. (a) No manufacturer and no officer or director of any manufacturer shall at the same time be a distributor, wholesaler or retail dispenser or an officer, director or stockholder or creditor of any distributor, wholesal…

Members; Conflicts of Interest of Members, Employees, Etc., of Board; Suspension or Removal of Members; Office; Meetings; Quorum. The Alcoholic Beverage Control Board shall consist of three persons, appointed by the Governor with the advice and consent of the Senate, one of whom …

Each member of the board shall be entitled to receive $25.00 for each day actually engaged in the performance of his duties, not to exceed $2,500.00 for any year. The Governor, at his discretion, however, may at any time issue an executive order that any member of said board shal…

of Chapter; Possession by Officers, Members, Employees, Etc., of Board of Liquor or Malt or Brewed Beverages for Personal Use. (a) The board shall appoint an administrator who, under the supervision of the board, shall administer the provisions of this chapter. Before entering up…

Board by Examiners of Public Accounts. (a) The functions, duties and powers of the board shall be as follows: (1) To buy, manufacture and sell alcoholic beverages and to have alcoholic beverages in its possession for sale, as defined and enumerated in this chapter. (2) To control…

Notwithstanding any other provision of this title, the board may acquire and hold, in its own name, real property by purchase, gift, or other lawful means, except eminent domain, solely for the purpose of owning and operating a warehouse or warehouses. History: (Act 2024-357, §1.…

Purchased, Sold or Stored by Board; Employment of Operators of Leased Equipment. (a) The board is hereby authorized and empowered to lease trucks, road tractors and trailers and similar equipment when needed for the transportation of alcoholic beverages purchased, stored or sold …

Beverages; Collection of Licenses and Taxes Accruing from Sale, Distribution, Etc., of Malt and Vinous Beverages Generally. (a) The board is authorized, empowered and directed to supervise the conduct, management and operation of the sale and distribution within this state of all…

Chapter Generally. The board shall administer and enforce the taxes imposed by this chapter. It shall have the power to enter upon the premises of any taxpayer to examine, or cause to be examined by any agent or representative designated by it for that purpose, any books, papers,…

Emergencies. The board may, with the approval of the Governor, temporarily close all licensed places within any municipality during any period of emergency proclaimed to be such by the Governor. History: (Acts 1936-37, Ex. Sess., No. 66, p. 40; Code 1940, T. 29, §21.)

Generally; Designation of Same. The board shall design the form and kind of stamps, crowns or lids to be used and shall duly adopt and promulgate such form of stamps, crowns or lids. Such stamps, crowns or lids so adopted and promulgated shall be known and termed as “Alabama Reve…

Introduction in Evidence of Regulations, Etc. (a) The board shall have authority to promulgate rules and regulations not inconsistent with this chapter for carrying out the provisions of this chapter and to alter, repeal or amend such regulations. Such rules and regulations shall…

Beverages Received from Without State to Board. Any retail dealer of alcoholic beverages enumerated and defined in this chapter purchasing or receiving such commodities from without the state, whether the same shall have been ordered or purchased through a wholesaler or jobber in…

Affixing of Stamps, Inspections, Etc., Generally. The board shall provide by rules and regulations the methods of breaking packages, the forms and kinds of containers, the methods of affixing the stamps required for the payment of the tax imposed by the provisions of this chapter…

Crowns or Lids on Articles, Etc., Handled by Persons, Firms, Etc., Operating on Interstate Common Carriers. The board may promulgate rules and regulations governing the affixing of stamps, crowns or lids on any articles or commodities handled by persons, firms or corporations ope…

of Board. The books and records of the board shall at all times be subject to examination and audit by the Department of Finance. The board shall keep a complete and accurate record of all its actions and devise and install a system of accounts as the Department of Finance shall …

Earnings; Procedure as to Claims Against Said Moneys Generally. All moneys received by said board from licenses, taxes and earnings shall be paid, as directed by the provision of law under which such moneys are received, into either the General Fund of the state or the appropriat…

Distribution of Funds Accumulated as Working Capital. (a) There shall be no distribution of any taxes collected on alcoholic beverages sold by the Alabama Alcoholic Beverage Control Board or of any funds distributed as net profits by said board for at least 25 days beginning Octo…

Increases. (a) The word board, wherever used in this section, shall mean the Alabama Alcoholic Beverage Control Board provided for in Chapter 3, Title 28. The term mark up, wherever used in this section shall mean the percentage amount added to cost plus freight on spirituous or …

and of Prepaid Taxes Where Loss Sustained Prior to Sale at Retail; Petition. Where any licensee of the Alcoholic Beverage Control Board in the payment of taxes or licenses which are paid directly to the board, and where, by a mistake of fact or law, has paid an amount in excess o…

Appropriation. (a) The Law Enforcement Division of the Alabama Alcoholic Beverage Control Board, for the procurement of evidence to aid in the criminal enforcement of the laws of this state, may establish a fund known as the “Cost of Evidence Fund” in the amount of one hundred th…

Beverages to Board by Common Carriers, Contract Carriers, Etc.; Carriers, Etc., to Permit Examination of Records by Board. All common carriers, contract carriers, buses and trucks transporting alcoholic beverages may be required under regulations to be prescribed by the board to …