Code of Alabama - Title 28: Intoxicating Liquor, Malt Beverages and Wine - Chapter 7A - Audit and Collection of Taxes on Beer or Table Wine by Board for Benefit of Local Governing Bodies

• Section 28-7A-1 Definitions
  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....
• Section 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
  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...
• Section 28-7A-3 Collection and disposition of moneys from taxes on beer or table wine; fee payable to board
  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...
• Section 28-7A-4 Receipt of fee or percentage of taxes by probate judge or officials
  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...
• Section 28-7A-5 Reports, forms and other information; rules and regulations
  The board shall prepare and distribute such reports, forms and other information as may be necessary for the collection and distribution of the said taxes....
• Section 28-7A-6 Board authorized to inspect, examine and audit books and records of wholesaler licensees and retail sellers of alcoholic beverages
  The board shall have the authority to inspect, examine and audit the books and records of any wholesaler licensee who sells, stores or receives for...

Last modified: May 3, 2021