Code of Alabama - Title 28: Intoxicating Liquor, Malt Beverages and Wine - Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties
- Article 1 General Provisions.
- Section 28-3-1 Definitions
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,...
- Section 28-3-2 Purpose and construction of chapter generally
(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,...
- Section 28-3-3 Exceptions for ethyl alcohol intended or used for certain purposes
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,...
- Section 28-3-4 Provisions for maintenance of separation of financial and business 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...
- Section 28-3-5 Retail dealers to furnish duplicate invoices for shipments of alcoholic 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...
- Section 28-3-6 Furnishing of statements of consignments and deliveries of alcoholic 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 transmit to...
- Section 28-3-7 Persons, firms, etc., receiving, storing, selling or handling alcoholic beverages to preserve invoices, books, papers, etc., relating thereto; audit and inspection of invoices, books, etc., by board
It shall be the duty of every person, firm, corporation, club or association of persons, receiving, storing, selling or handling alcoholic beverages enumerated in this...
- Section 28-3-8 Shipment, delivery, etc., within state of articles taxed by chapter by wholesale dealers or distributors generally; shipment, etc., of same to federal, military, etc., reservations within state by wholesale dealers or distributors
(a) Every wholesale dealer or distributor in this state shall, before shipping, delivering or sending out any one or more articles taxed in this chapter...
- Section 28-3-9 Wholesalers and distributors to file monthly reports of alcoholic beverages purchased or received
Each and every wholesaler or distributor qualifying as such with the board shall be required to file a report between the first and tenth of...
- Section 28-3-10 Wholesale dealers or distributors to file monthly reports as to orders 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...
- Section 28-3-11 Invoices and receipts to be maintained by persons, firms, etc., selling 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 merchandise enumerated in this chapter are sold or shipped to any person, firm, corporation, or association of persons in another...
- Section 28-3-12 Report of purchase, receipt, etc., of alcoholic beverages not having 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...
- Section 28-3-13 Sale within state of alcoholic liquors or beverages manufactured 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,...
- Section 28-3-14 Procedure for collection of due and unpaid taxes and penalties 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...
- Section 28-3-15 Acquisition, dispensing, etc., of alcoholic beverages, wine, etc., for 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 profession wherein the treatment of the...
- Section 28-3-16 Advertising of alcoholic beverages
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...
- Section 28-3-17 Location of state liquor store or sale of intoxicating 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.
- Section 28-3-18 Laws as to manufacture or possession of illicit distilled liquor or 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...
- Section 28-3-19 Engaging in prohibited practices, refusing to permit, etc., inspections 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 practices...
- Section 28-3-20 Penalties for violations of provisions of chapter or rules and 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...
- Section 28-3-21 Imposition of sentence to hard labor for county in lieu of jail 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...
- Section 28-3-22 Remittance of part of prescribed penalties by board; board not to 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...
- Section 28-3-24 Extension of time of sale of alcoholic beverages on Sunday in county 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...
- Section 28-3-25 Counties and municipalities authorized to extend time of sale of 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...
- Article 2 Alcoholic Beverage Control Board.
- Section 28-3-40 Composition; qualifications, appointment, term of office and bond of 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...
- Section 28-3-41 Compensation of board
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...
- Section 28-3-42 Administrator; annual report of board to Governor as to administration 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 upon the...
- Section 28-3-43 Functions, powers, and duties of board generally; examination of 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...
- Section 28-3-44 Lease of trucks, etc., for transportation of alcoholic beverages 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...
- Section 28-3-45 Supervision of sale and distribution of malt or brewed and vinous 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...
- Section 28-3-46 Powers as to administration and enforcement of taxes imposed by 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...
- Section 28-3-47 Temporary closings of licensed places in municipalities during 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...
- Section 28-3-48 Design and promulgation of form, etc., of stamps, crowns or lids 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...
- Section 28-3-49 Promulgation, amendment, etc., of regulations by board generally; 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...
- Section 28-3-50 Promulgation of rules and regulations as to breaking of packages, 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...
- Section 28-3-51 Promulgation of rules and regulations as to affixing of stamps, 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...
- Section 28-3-52 Maintenance, examination and audit of books, records and accounts 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...
- Section 28-3-53 Disposition of moneys received by board from licenses, taxes and 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...
- Section 28-3-53.1 Delay in distribution of certain funds; use of moneys realized; 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...
- 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...
- Section 28-3-54 Refund on overpayment or erroneous payment of taxes or licenses 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,...
- Section 28-3-55 Cost of evidence fund; creation; aid in drug law enforcement; 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...
- Article 3 State Liquor Stores.
- Article 4 Licenses.
- Division 1 General Provisions.
- Division 2 Licensing of Manufacturers, Distillers, Producers, etc., Selling to State or Alcoholic Beverage Control Board.
- Division 3 Licensing of Hotels, Restaurants, Railroad Companies, etc.
- Division 4 Sale, etc., of Liquor, Wine and Malt or Brewed Beverages by Licensees Generally.
- Article 5 Taxes on Sale of Malt or Brewed Beverages.
- Article 5A Excise Taxes on Malt or Brewed Beverages.
- Article 5B Excise Tax on Beer.
- Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; 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...
- Section 28-3-191 Transactions between wholesalers and/or distributors exempt from 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...
- Section 28-3-192 Unlawful acts and offenses; penalties
(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...
- Section 28-3-193 Penalties on failure of wholesaler licensee to timely pay tax due; 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...
- Section 28-3-194 County and municipal license fees
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...
- Section 28-3-195 Legislative intent
(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...
- Section 28-3-196 Revenue loss phase-out system
(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...
- Section 28-3-197 Supplemental revenue loss phase-out system
(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...
- Section 28-3-198 Meaning of words and phrases
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...
- Section 28-3-199 Repeal of certain local taxes and licenses
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...
- Article 6 Taxes on Sale of Spirituous or Vinous Liquors.
- Section 28-3-200 Additional 10 percent tax - Alcoholic Beverage Control Board Store 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,...
- Section 28-3-201 Additional 10 percent tax - Alcoholic Beverage Control Board Store 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,...
- Section 28-3-202 Additional 10 percent tax - Special Mental Health Fund and general 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...
- Section 28-3-203 Additional five percent tax
(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...
- Section 28-3-204 Additional three percent tax
(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...
- Section 28-3-205 Additional 10 percent tax
(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...
- Section 28-3-206 Limitation on additional tax on collector's bottles of liquor or gift 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...
- Section 28-3-207 Exemption of sales to certificated or licensed air carrier with hub 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 7 Tax and Identification Stamps, Crowns or Lids.
- Section 28-3-227 Removal, restoration, etc., for use or reuse, unauthorized sale, etc., 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...
- Section 28-3-228 Manufacture, purchase, sale, possession, etc., of reproduction or 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...
- Section 28-3-229 Unauthorized possession of unattached revenue stamps, crowns or 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...
- Article 8 Confiscation and Sale of Contraband Goods, Merchandise, etc.
- Section 28-3-240 Goods, etc., subject to confiscation and sale generally; procedure for 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...
- Section 28-3-241 Additional beverages subject to confiscation and sale; punishment of 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...
- Section 28-3-242 Procedure for confiscation and sale of goods, etc.; nature of 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...
- Section 28-3-243 Return of confiscated goods
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...
- Section 28-3-244 Condemnation and delivery to board of liquors seized upon which 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...
- Article 9 Miscellaneous Offenses.
- Article 10 Additional State Sales Tax on Alcoholic Beverages.
Last modified: May 3, 2021