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20-2-190
Section 20-2-190 Penalties; sale of ephedrine, etc.; Alabama Drug Abuse Task Force. (a) Any
person who manufactures, sells, transfers, receives, or possesses a listed precursor chemical
violates this article if the person: (1) Knowingly fails to comply with the reporting requirements
of this article; (2) Knowingly makes a false statement in a report or record required by this
article or the rules adopted thereunder; (3) Is required by this article to have a listed
precursor chemical license or permit, and is a person as defined by this article, and knowingly
or deliberately fails to obtain such a license or permit. An offense under this subsection
shall constitute a Class C felony. (b) Notwithstanding the provisions of Section 20-2-188,
a person who possesses, sells, transfers, or otherwise furnishes or attempts to solicit another
or conspires to possess, sell, transfer, or otherwise furnish a listed precursor chemical
or a product containing a precursor chemical or ephedrine or...
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28-4-296
Section 28-4-296 Deposit with Alcoholic Beverage Control Board for sale of certain confiscated
liquors and beverages; payment to county or municipality by board of reasonable value of liquors
and beverages received. (a) All confiscated liquors and beverages which the Alcoholic Beverage
Control Board will accept shall not be destroyed but shall be deposited with the Alcoholic
Beverage Control Board for resale. All other liquors and beverages shall be disposed of as
otherwise provided by law. (b) The Alcoholic Beverage Control Board shall immediately upon
receipt of such liquors or beverages determine the reasonable value of the amount thereof
and issue its warrant for the payment of same to the custodian of the county funds in the
county where seized or, if seized by municipal law-enforcement officers, then to the custodian
of funds of the municipality, payable to the general fund of the county or the municipality
as the case may be. (c) Nothing in this section shall apply to liquors or...
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28-3-200
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, there is hereby levied and shall be collected a tax at
the rate of 10 percent upon the selling price of all spirituous or vinous liquors sold by
the Alabama Alcoholic Beverage Control Board. The tax imposed by this section shall be computed
at the time the sale is made to the purchaser and shall be collected by the board from said
purchaser at the time the purchase price is paid; provided, however, that if said tax shall
not be $.05 or a multiple of $.05 it shall be adjusted up or down to the nearest multiple
of $.05. Said tax, when collected, shall be paid to the State Treasurer by the Alabama Alcoholic
Beverage Control Board and shall be by said treasurer credited to the Alabama Alcoholic Beverage
Control Board Store Fund to be distributed as provided by law....
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28-3-201
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, there is hereby levied
and shall be collected a tax at the rate of 10 percent upon the selling price of all spirituous
or vinous liquors sold by the Alabama Alcoholic Beverage Control Board. The tax hereby imposed
shall be collected by the board from the purchaser at the time the purchase price is paid.
In computing the proceeds of this tax, the board shall divide the total sales of spirituous
and vinous liquors made by it by a factor of 110 and multiply the quotient by 100 and by 10.
An amount equal to the quotient multiplied by 100 shall be deposited in the State Treasury
to the credit of the Alcoholic Beverage Control Board Store Fund and an amount equal to the
quotient multiplied by 10 shall be deposited in the State Treasury to the...
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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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-53.2.htm - 1K - Match Info - Similar pages
28-4-150
Section 28-4-150 Sales by wholesale druggists generally; said druggists to file monthly statements
as to sales with Alcoholic Beverage Control Board. Wholesale druggists may sell in wholesale
quantities to retail druggists, public or charitable hospitals and medical or pharmaceutical
colleges pure alcohol for medicinal purposes only and grain alcohol to be used by chemists
or bacteriologists actually engaged in scientific work for such purposes only. Such wholesale
druggists shall, at the end of each month in which any such sales have been made, file with
the Alcoholic Beverage Control Board a statement in writing giving the name of the purchaser,
the price paid, the date of sale and the quantity and character of the alcohol sold. (Acts
1915, No. 1, p. 1; Code 1923, §4718; Code 1940, T. 29, §188.)...
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28-4-116
Section 28-4-116 Conduct of business of delivering, transporting, storing or warehousing prohibited
liquors and beverages by transfer, warehouse, etc., companies; forfeiture of charter of corporations
violating provisions of section. No transfer company, traffic company, transportation company,
warehouse company or other like corporation chartered under or by the laws of Alabama shall
have any right or power to engage in or carry on the business of delivering, transporting,
storing or warehousing any prohibited liquors and beverages except under the supervision of
and on permit from the Alcoholic Beverage Control Board. Any corporation of this state offending
against this provision or engaging in such business shall forfeit its charter, which forfeiture
may be declared upon an action in quo warranto before a court of competent jurisdiction if
any person or officer wishes to institute the action. (Acts 1909, No. 191, p. 63; Acts 1915,
No. 2, p. 8; Code 1923, §4715; Code 1940, T. 29,...
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45-48-242
Section 45-48-242 Additional tax on wholesale price of spirituous or vinous liquors. In Marshall
County, in addition to all other taxes of every kind now imposed by law, there is hereby levied
and shall be collected a county tax at the rate of five percent upon the wholesale price of
all spirituous or vinous liquors sold by the Alcoholic Beverage Control Board to any retailer
of spirituous or vinous liquors or beverages containing such liquors. The county tax herein
levied shall be collected by the board from the wholesale purchaser at the time the wholesale
purchase price is paid. The proceeds of revenues collected under this section, less costs
of administration, shall be paid into the General Fund of Marshall County and shall be distributed
as follows: 1/3 to the City of Guntersville for law enforcement purposes; 1/3 to the sheriff's
office for law enforcement purposes; and 1/3 to the county district attorney's office for
administration of the office. In the event any municipality...
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28-3-55
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 laws of this state, may
establish a fund known as the "Cost of Evidence Fund" in the amount of one hundred
thousand dollars ($100,000). This fund is to be administered by the Administrator of the Alcoholic
Beverage Control Board, and upon approval, the State Comptroller shall draw a warrant on the
State Treasury to create this fund. It shall be the responsibility of the Administrator of
the Alcoholic Beverage Control Board to insure that the fund is maintained at an amount not
to exceed one hundred thousand dollars ($100,000), and upon presentation to the Comptroller
of the properly documented expenditures the Comptroller shall cause a warrant to be drawn
to replenish this fund. The fund shall be managed by the Administrator of the Alcoholic...
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45-8-245
Section 45-8-245 Sales tax on spirituous and vinous liquors. Pursuant to the authority granted
in Section 104 of the Constitution of Alabama of 1901, in Calhoun County, there is hereby
levied and shall be collected a sales tax at the rate of five percent upon the wholesale and
retail price, excluding taxes, of spirituous or vinous liquors sold at retail or wholesale
in the county by the Alcoholic Beverage Control Board, its stores, or its successors or assigns.
The county tax herein levied shall be collected by the board, its successors, or assigns,
from the wholesale and retail purchaser at the time the wholesale or retail price is paid.
The tax shall be collected as are other taxes on alcoholic beverages and deposited into the
county general fund to be distributed to the Calhoun County district attorney's office, district
attorney fund, for the operation of the office. The Alcoholic Beverage Control Board may withhold
five percent of the tax collected under this section for costs for...
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