Title 28 — Title 28

Imported Alcoholic Beverages. In all counties of the state it shall be unlawful for any person, firm or corporation to have in his or its possession any still or apparatus to be used for the manufacture of any alcoholic beverage of any kind or any alcoholic beverage of any kind i…

Under Title; When Search Deemed Illegal. No evidence obtained by means of an illegal search of the private dwelling of any person shall be admissible in any court in the prosecution of any person for violating any of the provisions of this title. A search is deemed illegal, unles…

Stores, Etc., by Eligible Persons; Violations. (a) Any person 21 years of age or over who is on active duty, in active reserve status or retired from the armed forces of the United States, or the dependent of such person, or is otherwise eligible to purchase alcoholic beverages f…

(a) The words and phrases used in this section shall have the meanings ascribed to them in Section 28-3-1. (b)Except as provided in subsection (c) and (d), it shall be unlawful for any common carrier, operator of trucks, buses, or other conveyances or a manufacturer, supplier, or…

Underage Individuals by Board Licensee. (a) Notwithstanding Section 26-1-1, it shall be unlawful for an individual less than 21 years of age to attempt to purchase, purchase, consume, possess, or transport any alcoholic beverage within the State of Alabama. (b) Nothing in this se…

Class 2 Municipalities. (a)(1) All other provisions of law, rules, or regulations to the contrary notwithstanding, the Alabama Alcoholic Beverage Control Board shall absolutely have no authority to issue any form of license in a Class 1 municipality, including, but not limited to…

Sale of Intoxicating Beverages in Class IV Municipalities; Exceptions. REPEALED IN THE 2020 REGULAR SESSION BY ACT 2020-152 EFFECTIVE AUGUST 1, 2020. History: (Acts 1996, 1st Ex. Sess., No. 96-52, p. 70, §§1–4.)

(a) For purposes of this section, “powdered alcohol” is alcohol sold in a powder or crystalline form, for either direct use or reconstituted with any liquid or food. (b) It shall be unlawful for any person or business establishment to possess, purchase, sell, offer to sell, or us…

or Dry Counties; Laws Applicable in Dry Counties. (a) In every county where a majority of the electors voting in an election, called by the Governor to determine whether Chapter 3 of this title shall be adopted in the county, vote “Yes,” Chapter 3 and all of its provisions shall …

This article shall be known and cited as the Special Method Referendum Act of 1971. History: (Acts 1971, No. 1266, p. 2195, §1.)

Adoption of This Article; Question to Be Asked Voters. Whenever petitioners for an election under Section 28-2-1 shall so desire, the petition shall contain the following: “It is requested that the election herein requested be on the adoption of the Special Method Referendum Act …

Municipalities Therein Where Majority of Voters Approve Sale and Distribution Under Article; Penalty for Violation of Section. (a) If the majority of the voters in any county approve the sale and distribution of alcoholic beverages under this article as provided in Section 28-2-2…

Municipalities Permitting Sale Under Article; Disposition of Proceeds from Tax. Any county or municipality which allows the sale of malt beverages under the provisions of this article shall be authorized to levy and collect a tax upon the sale of such beverages in an amount not t…

Section 28-2-21. No county which, as of September 22, 1971, authorized the sale and distribution of alcoholic beverages shall be authorized to conduct a referendum under the provisions of Section 28-2-21. History: (Acts 1971, No. 1266, p. 2195, §6.)

All other provisions of this title and other laws and regulations of the state associated with the sale, taxing and regulation of alcoholic beverages shall apply to a county adopting this article except when in conflict with the special provisions of this article. History: (Acts …

(a) Any municipality having a population of 1,000 or more, may change its classification from dry to wet or wet to dry by a municipal option election, in the following manner. (b) Upon petition of 30 percent of the number of voters voting in the last preceding general election of…

Taxes and Licenses. (a) Each municipality with a population of 1,000 or more which held an election pursuant to Section 28-2A-1, as amended by Act 2009-546, of the 2009 Regular Session (Acts 2009, p. 1446), in which the majority of the voters voting in the municipal option electi…

The distribution of funds pursuant to Chapter 28, Title 40, and Chapter 3, Title 40, both as amended, shall not be affected by this article. County school systems may receive revenue from the sale of alcoholic beverages upon approval by the city council of said municipality or by…

Should Be Legally Wet. In addition to the procedure established pursuant to Article 1, the governing body of any Class 1, 2, or 3 municipality or any municipality having a population of 18,500 or more, which is legally wet, and which has previously annexed or hereinafter annexes …

It is hereby declared the intention and the purpose of this article to permit an election by the citizens of certain municipalities to determine the wet or dry status of such municipalities with regard to the sale, distribution, and consumption of alcoholic beverages within the c…

More. Repealed by Act 2009-546, p. 1446, §3, effective May 14, 2009. History: (Acts 1984, No. 84-408, p. 955, §4.)

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…

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…

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…

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…

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…

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…

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…

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…

(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…

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;…

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…

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.)

(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…

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, …

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…

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 …

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…

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…

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…

(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…

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…

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…

(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 …

(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…

(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…

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.)

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…

(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…

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 …