Code of Alabama

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40-25-12
Section 40-25-12 Enforcement by inspection; penalties for interfering with inspection. It shall
be provided by regulations of the Department of Revenue the methods of breaking packages,
forms and kinds of containers and methods of affixing stamps that shall be employed by persons,
firms or corporations subject to the tax imposed by this article which will make possible
the enforcement of payment by inspection and any person, firm or corporation subject to this
tax, engaging in or permitting such practices as are prohibited by regulations of the Department
of Revenue or in any other practice which makes it difficult to enforce the provisions of
this article by inspection, or if any person, firm, or corporation, agent or officer thereof,
who shall upon demand of the Department of Revenue, any officer or agent of the Department
of Revenue, refuses to allow full inspection of the premises or any part thereof, or who shall
hinder or in anywise delay or prevent such inspection when demand is...
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13A-8-117
Section 13A-8-117 Forfeiture of certain computers, software, etc. (a) On conviction of a violation
of this article or any other violation of the criminal laws of Alabama, the court shall order
that any computer, computer system, computer network, instrument of communication, software
or data that was owned or used by the defendant with the owner's knowledge of the unlawful
act or where the owner had reason to know of the unlawful act, and that was used in the commission
of the offense be forfeited to the State of Alabama and sold, destroyed, or otherwise properly
disposed. If the defendant is a minor, it also includes the above listed property of the parent
or guardian of the defendant. The manner, method, and procedure for the forfeiture and condemnation
or forfeiture of such thing shall be the same as that provided by law for the confiscation
or condemnation or forfeiture of automobiles, conveyances, or vehicles in which alcoholic
beverages are illegally transported. If the computer,...
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28-3A-20
Section 28-3A-20 Special events retail license. Upon applicant's compliance with this chapter
and the regulations made thereunder, and upon application made on a form provided by the board
at least 25 days in advance of the event for which a license is granted, the board shall issue
a special events license for a valid, responsible organization of good reputation, for a period
not to exceed seven days, and upon such terms and conditions as the board may prescribe. The
license shall authorize the licensee to purchase, where the retail sale thereof is authorized
by the board, liquor and wine from the board or as authorized by the board and table wine
and beer from any wholesale licensee of the board and to sell at retail and dispense such
alcoholic beverages as are authorized by the board to the patrons, guests, or members of the
organization at such locations or areas as shall be authorized by the board upon such terms
and conditions as prescribed by the board. No sale of alcoholic...
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41-4-110
Section 41-4-110 Established; duties; contracts for stationery, printing, paper, and fuel;
use of approved credit cards for certain purchases; State Procurement Fund. (a) There shall
be in the Department of Finance the Division of Purchasing. The functions and duties of the
Division of Purchasing shall be as follows: (1) To purchase all personal property and nonprofessional
services, except alcoholic beverages, which shall be purchased by the Alcoholic Beverage Control
Board and except as otherwise provided by law, for the state and each department, board, bureau,
commission, agency, office, and institution thereof, except as provided in subsection (e).
(2) To make and supervise the execution of all contracts and leases for the use or acquisition
of any personal property and nonprofessional services unless otherwise provided by law. (3)
To fix standards of quality and quantity and to develop standard specifications for all personal
property and nonprofessional services acquired by the...
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45-37-243.07
Section 45-37-243.07 Violations; contraband beverages. Among others the following acts and
omissions shall be unlawful: (1) It shall be unlawful for any person to sell, offer for sale,
or deliver within any county subject to this subpart any alcoholic, spirituous, vinous, or
fermented liquor on which the license tax herein levied has not been paid. (2) The judge of
probate, license commissioner, director of county department of revenue, or other public officer
performing like duties in such counties, his or her agent, or any peace officer of the county
shall have authority to seize without warrant any and all alcoholic, spirituous, vinous, or
fermented liquors which are on hand for or are being sold in any place operating without a
license from the Alabama Alcoholic Beverage Control Board or any such beverages on which the
license tax levied by this subpart has not been paid including the containers or packages
in which such alcoholic, spirituous, vinous, or fermented liquors are found...
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28-3-1
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, vinous, fermented, or other alcoholic beverage, or combination of liquors and
mixed liquor, a part of which is spirituous, vinous, fermented, or otherwise alcoholic, and
all drinks or drinkable liquids, preparations or mixtures intended for beverage purposes,
which contain one-half of one percent or more of alcohol by volume, and shall include liquor,
beer, and wine. (2) ASSOCIATION. A partnership, limited partnership, or any form of unincorporated
enterprise owned by two or more persons. (3) BEER, or MALT OR BREWED BEVERAGES. Except as
otherwise provided in this subdivision, any beer, lager beer, ale, porter, malt or brewed
beverage, or similar fermented malt liquor containing one-half of one percent or more of alcohol
by volume and not in excess of thirteen and nine-tenths percent...
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28-8-8
Section 28-8-8 Unlawful acts and offenses; penalties. (a) Unlawful acts and offenses. It shall
be unlawful: (1) For any manufacturer or importer licensed by the board to sell its brand
or brands of alcoholic beverages in the State of Alabama to any person, except through the
board in the case of spirituous liquor and wine, other than to a licensed wholesaler designated
as the exclusive wholesaler for said brand or brands. (2) For any wholesaler to sell to a
retail licensee any brand of alcoholic beverages in the State of Alabama, except in the sales
territory designated by the manufacturer or importer licensee and set forth in a written territorial
agreement authorizing the sale by such wholesaler licensee of that brand within a designated
territory; provided, however, a licensed wholesaler may, with the approval of the board, service
a territory outside the territory designated to it during periods of temporary service interruptions
when so requested by the manufacturer or importer...
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34-14-2
Section 34-14-2 Licenses or permits - Required; display; duplicates; corporations, partnerships,
etc. (a) No person shall engage in the sale of or practice of fitting hearing instruments
or display a sign or in any other way advertise or represent himself or herself as a person
who practices the fitting and sale of hearing instruments unless the person holds a license
or permit issued by the board as provided in this chapter. The license or permit shall be
conspicuously posted in his or her office or place of business. Duplicate licenses or permits
may be issued by the board to valid license holders operating more than one office, upon additional
payment determined by the board for each additional office. A license under this chapter shall
confer upon the holder the right to select, fit, and sell hearing instruments. (b) Nothing
in this chapter shall prohibit a corporation, partnership, trust, association, or other like
organization maintaining an established business address from...
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34-30-30
Section 34-30-30 Practice of social work in partnerships, groups, etc. Nothing contained in
this chapter shall prohibit licensed independent clinical social workers from practicing social
work as partners or in groups, or from pooling fees and money received either by the partnerships
or groups or by the individual members thereof for professional services furnished by any
individual licensed independent clinical social worker, member or employee of such partnership
or group, nor shall those constituting the partnership or groups be prohibited from sharing,
dividing, or apportioning the fees and moneys received by them or by the partnership or group
in accordance with partnership or other agreements, provided the certificate for doing business
shall have been filed pursuant to law. (Acts 1977, No. 652, p. 1102, §3; Act 2016-313, §1.)...

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11-51-200
Section 11-51-200 Levy of sales tax authorized; exemption; construction. The governing body
of any municipality within the State of Alabama may provide by ordinance for the levy and
assessment of sales taxes, parallel to the state levy of sales taxes as levied by Sections
40-23-1, 40-23-2, 40-23-2.1, 40-23-4 to 40-23-31, inclusive, 40-23-36, 40-23-37, except for
those provisions relating to the tax rate, and 40-23-38, except where inapplicable or where
otherwise provided in this article; provided, that no municipality may levy any such tax against
the Alcoholic Beverage Control Board of the State of Alabama in the sale of alcoholic beverages.
The phrase "except where inapplicable," contained herein and in Sections 11-51-201,
11-51-202, and 11-51-203, shall not be construed to permit a self-administered municipality
to adopt or interpret an ordinance, resolution, policy, or practice that relies on that phrase,
either directly or indirectly, in order to disavow, disregard, or attempt to...
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