45-32-20
Section 45-32-20 Sale of beer or ale in cans. (a) In Greene County, in addition to all other
containers provided for by law, beer or ale may be sold in cans that do not exceed one quart
or 32 ounces in size. (b) The taxes on the beer or ale in such containers shall be as provided
by general state law. (Act 85-799, 2nd Sp. Sess., p. 47, §1.)...
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45-33-20
Section 45-33-20 Sale of beer or ale in cans. (a) In Hale County, in addition to all other
containers provided for by law, beer or ale may be sold in cans that do not exceed one quart
or 32 ounces in size. (b) The taxes on the beer or ale in such containers shall be as provided
by general state law. (Act 85-922, 2nd Sp. Sess., p. 207, §1.)...
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45-46-20
Section 45-46-20 Sale of beer or ale in cans. (a) In Marengo County, in addition to all other
containers provided for by law, beer or ale may be sold in cans that do not exceed one quart
or 32 ounces in size. (b) The taxes on the beer or ale in such containers shall be as provided
by general state law. (Act 85-801, 2nd Sp. Sess., p. 48, § 1.)...
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45-18-20.01
Section 45-18-20.01 Limitations on sale of beer or ale; taxes. (a) In Conecuh County, in addition
to all containers provided for by law, beer or ale may be sold in cans that do not exceed
one quart or 32 ounces in size. (b) The taxes on the beer or ale in such containers shall
be as provided by general state law. (Act 88-621, p. 971, §1.)...
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45-12-20.02
Section 45-12-20.02 Size limitations for sale of beer or ale. (a) In Choctaw County, in addition
to all other containers provided for by law, beer or ale may be sold in cans that do not exceed
one quart or 32 ounces in size. (b) The taxes on the beer or ale in such containers shall
be as provided by general state law. (Act 85-800, 2nd Sp. Sess., p. 48, §1.)...
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45-3-20
Section 45-3-20 Beer or ale container size limits; taxes. In Barbour County, in addition to
all other containers provided for by law, beer or ale may be sold in containers that do not
exceed 32 ounces in size. The taxes on the beer or ale in such containers shall be as provided
by general state law. (Act 89-792, p. 1584, §1.)...
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45-8-20
Section 45-8-20 Limitations on sale of beer or ale; taxes. (a) In Calhoun County, in addition
to all other containers provided for by law, beer or ale may be sold in cans that do not exceed
24 fluid ounces in size. (b) The taxes on the beer or ale in such containers shall be as provided
by law. (Act 92-367, p. 766, §1.)...
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45-44-20
Section 45-44-20 Limitations on beer or ale container size. (a) In Macon County, in addition
to all other containers provided for by law, beer or ale may be sold in containers that do
not exceed 32 ounces in size. (b) The taxes on the beer or ale in such containers shall be
as provided by general law. (Act 89-675, p. 1341, § 1.)...
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45-19-20.01
Section 45-19-20.01 Limitations on beer or ale container size. (a) In Coosa County, in addition
to all other containers provided for by law, beer or ale may be sold in containers that do
not exceed 32 fluid ounces in size. The sale may be authorized or rescinded by resolution
of the county commission at any regularly scheduled meeting of the county commission. (b)
The taxes on the beer or ale in such containers shall be as provided by law. (Act 94-557,
p. 1025, §1.)...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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