Code of Alabama - Title 28: Intoxicating Liquor, Malt Beverages and Wine - Section 28-3-53.2 - "Board" and "mark up" defined; disposition of funds; mark up increases

Section 28-3-53.2 - "Board" and "mark up" defined; disposition of funds; mark up 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 vinous liquors sold by the board, exclusive of taxes heretofore levied with respect thereto.

(b) The total amount of the additional mark up on cost of merchandise, levied by the Alcoholic Beverage Control Board subsequent to June 30, 1983, shall be designated to the credit of the General Fund of the state.

(c) The board shall be prohibited from increasing the mark up on wholesale case lot sales of liquor above 16.99 percent of the cost plus freight subsequent to December 1, 2004.

(Acts 1983, No. 83-427, p. 607, §§1, 2; Act 2004-266, p. 368, §1; Act 2010-607, p. 1478, §1.)

Last modified: May 3, 2021