Alabama Code (Last Updated: November 28, 2014) |
Title28 INTOXICATING LIQUOR, MALT BEVERAGES AND WINE. |
Chapter3. REGULATION AND CONTROL OF ALCOHOLIC BEVERAGES IN WET COUNTIES. |
Article5B. Excise Tax on Beer. |
§ 28-3-190. Levy of tax; collection; disposition of proceeds by localities; enforcement and administration; penalties; exclusive nature of tax. |
§ 28-3-191. Transactions between wholesalers and/or distributors exempt from article. |
§ 28-3-192. Unlawful acts and offenses; penalties. |
§ 28-3-193. Penalties on failure of wholesaler licensee to timely pay tax due; execution and levy; lien. |
§ 28-3-194. County and municipal license fees. |
§ 28-3-195. Legislative intent. |
§ 28-3-196. Revenue loss phase-out system. |
§ 28-3-197. Supplemental revenue loss phase-out system. |
§ 28-3-198. Meaning of words and phrases. |
§ 28-3-199. Repeal of certain local taxes and licenses. |