Code of Alabama

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45-26A-71
Section 45-26A-71 Regulation of sale and distribution of draft beer. (a) This section
shall apply to the regulation of the sale and distribution of alcoholic beverages in the City
of Wetumpka. (b) The City Council of the City of Wetumpka, by resolution or ordinance, may
authorize the sale and distribution of draft beer by retail licensees of the Alcoholic Beverage
Control Board within the city. Notwithstanding the foregoing, keg beer may not be sold for
off-premises consumption. (c) The provisions of this section are cumulative and supplemental
to the present power and authority of the City of Wetumpka and are not intended to, nor shall
it be interpreted so as to repeal any existing power or authority of the City of Wetumpka
now permitted under the general laws of the state, or under any local or special act of the
Legislature. (Act 2015-6, §§1-3; Act 2015-19, §§1-3.)...
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28-10-3
Section 28-10-3 Definitions. The following terms shall have the following meanings unless
the context clearly indicates otherwise: (1) BOARD. The Alcoholic Beverage Control Board of
the State of Alabama. (2) VENDOR. A person who is licensed by the board to sell alcoholic
beverages for on-the-premises consumption and/or for off-the-premises consumption. (Acts 1990,
No. 90-525, p. 767, §3.)...
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28-3-10
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 of all orders for alcoholic beverages enumerated and defined
in this chapter purchased through said wholesale dealer or distributor from without the state
on a drop shipment and consigned directly to the person, firm, corporation or association
of persons ordering such alcoholic beverages from without this state through such wholesale
dealer or distributor. Any wholesale dealer or distributor who fails or refuses to comply
with the provisions of this section shall be guilty of a misdemeanor and, upon conviction,
shall be punished by a fine of not less than $500.00 nor more than $1,000.00 or imprisonment
in the county jail for a period of six months or both at the discretion of the...
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28-3-240
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 when said alcoholic beverages or products shall have been within the
State of Alabama for a period of two hours or longer in possession of any retailer or for
a period of 36 hours or longer in possession of any wholesaler or distributor not having affixed
to the package, as defined in this chapter, the stamps, crowns or lids as provided by law
are hereby declared to be contraband goods, and the same may be seized by the board or its
agents or by any peace officer of the State of Alabama without a warrant, and the said goods
shall be delivered to the board for sale at public auction to the highest bidder after due
advertisement, but the board, before delivering any of said goods so seized, shall...
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28-7A-3
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 in Section
28-7A-2, shall be paid when due in accordance with the applicable law to the board for the
use and benefit of such local governing body. The board shall collect the revenues generated
by such tax at the same time and in the same manner as provided for collection by the local
governing body. The taxes so collected shall be deposited into a special fund for the local
governing body and paid by the board to the treasury of the local governing body for which
they were collected within 25 days after the end of the month in which such funds are received
by the board. Provided, however, that the board shall retain two and one-half percent of the
tax due to the local governing body as a fee to the board for auditing, collecting,...
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28-3-12
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 the articles of alcoholic beverages enumerated in this chapter which does
not have affixed revenue stamps, crowns or lids or stamps or identification as described in
this chapter shall, within three days of the receipt of such articles of alcoholic beverages,
report the receipt or purchase of said alcoholic beverages to the board, giving the date of
purchase or receipt, the name of person or firm from whom purchased or received and a list
describing the articles of alcoholic beverages so purchased or received. This report must
be made by registered or certified mail or in person. Any person, firm, corporation, club
or association of persons who fails or refuses to make the report as required in this...
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28-3-53.2
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.)...
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28-3-7
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 chapter in any manner whatsoever to keep and preserve all invoices, books,
papers, cancelled checks or other memoranda touching the purchase, sale, exchange or receipt
of any and all such alcoholic beverages for a period of three years. All such invoices, books,
papers, cancelled checks or other memoranda shall be subject to audit and inspection by any
duly authorized representative of the board at any and all times. Any person, firm, corporation,
club or association of persons who fails or refuses to keep and preserve the records as required
by this section or who upon request by a duly authorized agent of...
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28-4-127
Section 28-4-127 Duty of common carrier, etc., to file with Alcoholic Beverage Control
Board statement showing date of delivery, name and address of consignee and consignor, kind
and amount, etc., of liquor delivered. It shall be the duty of every railroad company, express
company or other common carrier and of every person, firm or corporation who shall carry or
transport any of the liquors mentioned in Section 28-4-120 into this state from any
of the points or places mentioned in Section 28-4-120 and who shall deliver such liquors
or any of them to any person, firm or corporation in this state to file with the Alcoholic
Beverage Control Board a statement, either printed or plainly written or typewritten on stout
paper, correctly stating the date on which the liquor was delivered, the name and post office
address of the consignee and consignor, the place of delivery and to whom delivered and the
kind and amount of such liquor delivered. Such statement shall be filed within three days...

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28-4-273
Section 28-4-273 Forfeiture and condemnation proceedings generally - Conduct of hearing
or trial generally; entry of judgment of forfeiture and delivery of liquors and beverages
to Alcoholic Beverage Control Board generally; destruction of nonfederal tax-paid liquors
and beverages; disposition of funds paid into court by Alcoholic Beverage Control Board. If
no party appears to make a claim at the time specified in the notice or if no verified answer
controverting the allegations of the complaint and the grounds for issuance of the search
warrant is interposed, the judge shall proceed to hear the testimony in support thereof. If
it is established upon the hearing before said judge or upon the trial of the action, if issue
be joined, that the liquors so seized are kept, stored or deposited for the purpose of unlawful
sale or other disposition or for furnishing or distribution within this state or if it appears
that the complainant has established a ground for the issuance of such search...
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