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26-22-1
Section 26-22-1 Legislative findings and intent. (a) The public policy of the State of Alabama
is to protect life, born, and unborn. This is particularly true concerning unborn life that
is capable of living outside the womb. The Legislature of the State of Alabama finds there
are abortions being done in Alabama after the time of viability and in violation of its public
policy. (b) The Legislature specifically finds the following: (1) Medical evidence shows there
is a survival rate of babies born between ages 23 weeks to 29 weeks gestational age of 64
percent to 94 percent. (2) In Webster v. Reproductive Health Services, 492 U.S. 499 (1989),
the United States Supreme Court determined that viability may occur as early as 23 to 24 weeks
gestational age. Also, the United States Supreme Court determined that requiring fetal viability
testing at 20 weeks gestational age is constitutional, because there is up to a four week
margin of error in determining gestational age. (3) In the latest...
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45-35-21
Section 45-35-21 Regulation and sale of alcoholic beverages. (a) It shall be unlawful for any
person, firm, corporation or association to sell or offer for sale any spirituous or vinous
liquors in Houston County except at Alabama Alcoholic Beverage Control liquor stores and at
retail liquor establishments within the corporate limits of the City of Dothan in Houston
County and licensed by the general laws of the State of Alabama and also licensed by the City
of Dothan as herein provided. (b) Each licensee of the City of Dothan under this section,
in order to be eligible for the license, shall meet all of the licensing prerequisites and
requirements of the general laws of the State of Alabama and the rules and regulations of
the Alabama Alcoholic Beverage Control Board. It shall be unlawful for any licensee of the
City of Dothan, licensed pursuant to this section, to sell or offer for sale any spirituous
or vinous liquors without a state and a city license for such privilege. (c) Nothing...
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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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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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45-43-246.01
Section 45-43-246.01 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation, not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores, engaged or continuing within Lowndes County
in the business of selling at retail any tangible personal property whatsoever, including
merchandise and commodities of every kind and character, not including, however, bonds or
other evidence of debt or stocks, an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly provided herein. Any person
engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor
Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability
Program or "WRAP". (b) For the purpose of this article, the following words shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations such
as warehousing, shipping, and storage of product, and who holds a...
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45-20-20
Section 45-20-20 Draft and keg beer sales authorized. The Alabama Alcoholic Beverage Control
Board may in its discretion grant permits to licensed retailers to sell or dispense draft
or keg beer or malt beverages anywhere within Covington County, Section 28-3-161 to the contrary
notwithstanding, and the board may revoke any such permit so granted if, in the judgment of
the board, the sale of draft or keg beer or malt beverages in the community is prejudicial
to the welfare, health, peace, and safety of the people of the community or of the state.
(Act 81-93, p. 113, §l.)...
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45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores) engaged or continuing within the county in
the business of selling at retail any tangible personal property whatsoever, including merchandise
and commodities of every kind and character (not including, however, bonds or other evidence
of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business
except where a different amount is expressly provided herein. Any person engaging or continuing
in business as a retailer and wholesaler or jobber shall pay the tax required on the gross
proceeds of retail sales of such businesses at the rates specified, when his or her books
are kept so as to show separately the gross proceeds of...
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45-27-20
Section 45-27-20 Draft and keg beer sales authorized. The Alabama Alcoholic Beverage Control
Board may in its discretion grant permits to licensed retailers to sell or dispense draft
or keg beer or malt beverages anywhere within Escambia County, the provisions of Section 28-3-161,
to the contrary notwithstanding, and the board may revoke any such permit so granted if, in
the judgment of the board, the sale of draft or keg beer or malt beverages in the community
is prejudicial to the welfare, health, peace, and safety of the people of the community or
of the state. (Act 79-158, p. 265, §1.)...
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28-1-4
Section 28-1-4 Delivery of alcoholic beverages to persons, corporations, etc., within state
by out-of-state manufacturers, suppliers, etc. (a) The words and phrases used in this section
shall have the meanings ascribed to them in Section 28-3-1 and any acts amendatory thereof,
supplementary thereto or substituted therefor. (b) It shall be unlawful for common or permit
carriers, operators of trucks, buses or other conveyances or out-of-state manufacturers or
suppliers to make delivery of any alcoholic beverage from without the State of Alabama to
any person, association or corporation within the state, except to the Alabama Alcoholic Beverage
Control Board and to manufacturers, importers, wholesalers and warehouses licensed by the
Alabama Alcoholic Beverage Control Board to receive the alcoholic beverages so delivered.
(c) Any violation of subsection (a) of this section shall be a misdemeanor, punishable as
provided in paragraph (1) of subsection (b) of Section 28-3A-25. (d) All laws or...
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