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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28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There is hereby levied in addition to the license taxes provided for by this chapter and municipal and county license taxes and in addition to any marked-up price made by the board on wine sold by the board a privilege or excise tax measured by and graduated in accordance with the volume of sales of table wine containing not more than sixteen and one-half percent alcohol by volume and shall be an amount equal to forty-five cents ($.45) per liter of table wine containing not more than sixteen and one-half percent alcohol by volume sold to the wholesale licensee or board, to be collected from the purchaser by the board or by a licensed retailer. (b) Collection, Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax levied by subsection (a) shall be added to the sales price of all table wine containing not more than sixteen and one-half percent alcohol by volume sold and shall be collected...
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45-33A-10
Section 45-33A-10 Sale of draft or keg beer. In Hale County, the City Council of Greensboro, by ordinance, may permit the sale of draft or keg beer by properly licensed retail licensees serving the general public. (Act 2017-276, §1.)...
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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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45-32-20.01
Section 45-32-20.01 Sunday sale of alcoholic beverages at the Greene County Racetrack. (a) The County Commission of Greene County, by resolution adopted by a simple majority, may authorize and permit the sale of alcoholic beverages, including draft or keg beer, for on-premises consumption at the Greene County Racetrack on Sunday in the same manner as permitted on other days of the week. (b) This section is cumulative and supplemental to the present power and authority of the county, and this section is not intended to, nor shall it be interpreted so as to, repeal any existing power or authority of the county now permitted under the general laws of the state, or under any local or special act of the Legislature. (Act 2004-288, p. 406, §1.)...
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45-8A-25
Section 45-8A-25 Sale of alcoholic beverages. (a) This section only applies to the City of Anniston and provides for the Anniston Ecotourism Beverage Bill. (b) Alcoholic beverages may be sold each day of the week for on-premises consumption by licensed clubs and retail licensees of the Alcoholic Beverage Control Board in the City of Anniston if approved by a majority vote of the governing body. (c) Alcoholic beverages may be sold each day of the week for off-premises consumption by licensed clubs and retail licensees of the Alcoholic Beverage Control Board within the City of Anniston if approved by a majority vote of the governing body. (d) The governing body of the City of Anniston, by resolution or ordinance passed by a simple majority, may regulate but may not prohibit the sale of both on-premises and off-premises consumption of alcoholic beverages each day of the week by licensed clubs and retail licensees of the Alcoholic Beverage Control Board to the general public. Licensed...
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45-8A-131
Section 45-8A-131 Sale of alcoholic beverages. (a) This section only applies to the City of Weaver and provides for the City of Weaver Ecotourism Beverage Bill. (b) Alcoholic beverages may be sold each day of the week for on-premises consumption by licensed clubs and retail licensees of the Alcoholic Beverage Control Board in the City of Weaver if approved by a majority vote of the governing body. (c) Alcoholic beverages may be sold each day of the week for off-premises consumption by licensed clubs and retail licensees of the Alcoholic Beverage Control Board within the City of Weaver if approved by a majority vote of the governing body. (d) The governing body of the City of Weaver, by resolution or ordinance passed by a simple majority, may regulate, but may not prohibit, the sale of both on-premises and off-premises consumption of alcoholic beverages each day of the week by licensed clubs and retail licensees of the Alcoholic Beverage Control Board to the general public. Licensed...
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28-3-54
Section 28-3-54 Refund on overpayment or erroneous payment of taxes or licenses and of prepaid taxes where loss sustained prior to sale at retail; petition. Where any licensee of the Alcoholic Beverage Control Board in the payment of taxes or licenses which are paid directly to the board, and where, by a mistake of fact or law, has paid an amount in excess of the amount due or has made an erroneous payment, or where taxes have been prepaid to the board and the alcoholic beverages upon which the tax has been prepaid is, prior to the sale of the same at retail, lost or destroyed by fire, theft or casualty or is damaged by fire or other casualty resulting in destruction of or damage to the beverages or beverage containers, the Comptroller is authorized to draw his warrant on the Treasurer in favor of such licensee, and the Treasurer is authorized to pay such warrant for the amount of such overpayment or erroneous payment or prepayment of taxes or licenses. Provided, however, claims for...
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45-41A-12
Section 45-41A-12 Regulation of alcoholic beverage sales on Sunday. (a) This section applies to the sale of alcoholic beverages in the City of Auburn on Sunday by retail licensees of the Alcoholic Beverage Control Board for on-premises consumption. (b) The City Council of the City of Auburn, by ordinance adopted by a simple majority, may authorize and permit the sale of alcoholic beverages for on-premises consumption within the corporate limits of the city on Sunday in the same manner as permitted on other days of the week. (c) The provisions of this section are cumulative and supplemental to the present power and authority of the municipality, and this section is not intended to, nor shall it be interpreted so as to, repeal any existing power or authority of the municipality now permitted under the general laws of the state, or under any local or special act of the Legislature. (Act 2018-391, §§1(b),2,3.)...
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45-46A-20
Section 45-46A-20 Regulation of sale of alcoholic beverages on Sunday. (a) Alcoholic beverages may be sold Sunday for on-premises or off-premises consumption by clubs and retail licensees of the Alcoholic Beverage Control Board in the City of Demopolis. Clubs and retail establishments granted a license by the Alcoholic Beverage Control Board may sell or dispense alcoholic beverages pursuant to the requirements of the license and applicable regulations of the board. (b) The provisions of this section are cumulative and supplemental to the present power and authority of the City of Demopolis and are not intended to, nor shall it be interpreted so as to repeal any existing power or authority of the governing body with this section that are now permitted under the general laws of the state or under any local or special act of the Legislature. (Act 2015-490, §§ 2, 3.)...
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