28-3-19
Section 28-3-19 Engaging in prohibited practices, refusing to permit, etc., inspections of
premises, interfering with confiscation of contraband alcoholic beverages, etc., by persons,
firms, etc., subject to taxes under chapter. Any person, firm or corporation subject to any
of the taxes levied under the provisions of this chapter who engages in or permits any practices
prohibited by the rules and regulations of the board or who by any other practice makes it
difficult to enforce the provisions of this chapter or who, upon demand of the board or of
any officer or agent of the board, refuses to allow full inspection of the premises or any
part thereof or who shall hinder or in any wise delay or prevent any such inspection when
demand is made therefor or who in any way interferes with any agent of the board in the performance
of his duties in enforcing any of the provisions of this chapter relating to the confiscation
of alcoholic beverages deemed by such agent of the board to be...
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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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28-3-7
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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28-4-285
Section 28-4-285 Conveyances, vehicles of transportation or animals used for illegal conveyance
of prohibited liquors and beverages declared contraband and forfeited to state; seizure of
said conveyances, etc., and reporting thereof by sheriffs, etc., finding same; confiscation
and condemnation generally. All conveyances and vehicles of transportation of any kind, whether
on the waters of the state, under the waters, on land or in the air, including any animals
that may be used in such transportation, whether hitched or not hitched to any vehicle so
illegally used, together with all harness and other accessories employed in such illegal transportation,
which have been or are used for the illegal conveying of any prohibited liquors or beverages
into this state or from one point in the state to another point within the state shall be
contraband and shall be forfeited to the State of Alabama, and shall be seized by any sheriff
or any other person acting under authority of law in the...
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28-3-11
Section 28-3-11 Invoices and receipts to be maintained by persons, firms, etc., selling or
shipping goods, merchandise, etc., to persons, firms, etc., in another state or to federal
government for army, navy or marine purposes; exemption from taxation goods purchased from
Alcoholic Beverage Control Board for export to another country. (a) Where goods, wares, or
merchandise enumerated in this chapter are sold or shipped to any person, firm, corporation,
or association of persons in another state, the seller or shipper in this state shall make
and preserve for three years a duplicate invoice bill, giving the name of the person, firm,
corporation, or association of persons to whom shipped, delivered, or sold, the date of sale
or shipment, and the quantity of the merchandise sold or shipped. The seller in this state
shall have on file a freight, express, or postal receipt for the merchandise showing that
the merchandise was turned over to a common carrier engaged in interstate commerce. If...

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28-3-242
Section 28-3-242 Procedure for confiscation and sale of goods, etc.; nature of proceedings
against goods, etc.; court proceedings for collection of tax due and assessed. (a) In all
cases of seizure of any goods, wares, merchandise or other property made as being subject
to forfeiture under provisions of this chapter which, in the opinion of the officer or person
making the seizure, are of the appraised value of $50.00 or more, the said officer or person
shall proceed as follows. He shall cause a list containing a particular description of the
goods, wares, merchandise or other property seized to be prepared in duplicate and appraisement
thereof, to be made by three sworn appraisers to be selected by him, who shall be respectable
and disinterested citizens of the State of Alabama, residing within the county wherein the
seizure was made. Said list and appraisement shall be properly attested by said officer or
persons, and said appraisers, for which service each of said appraisers shall...
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28-3-6
Section 28-3-6 Furnishing of statements of consignments and deliveries of alcoholic beverages
to board by common carriers, contract carriers, etc.; carriers, etc., to permit examination
of records by board. All common carriers, contract carriers, buses and trucks transporting
alcoholic beverages may be required under regulations to be prescribed by the board to transmit
to said board a periodic statement of such consignments or deliveries of alcoholic beverages,
showing date, point of origin, point of delivery, to whom delivered and time of delivery.
All common carriers, contract carriers, buses or trucks shall permit the examination by the
board or its agents of their records relating to shipment or receipt of alcoholic beverages
at any time and place the board or its agents may deem it advisable and necessary to the enforcement
of this chapter. Inspectors or any duly authorized agents of the board, on proper identification,
may make such examination. Any person, firm, corporation,...
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28-3A-6
Section 28-3A-6 Manufacturer licensing and requirements; tastings or samplings; charitable
event donations. (a) Upon applicant's compliance with this chapter and the rules adopted under
this chapter, the board shall issue to applicant a manufacturer license which shall authorize
the licensee to manufacture or otherwise distill, produce, ferment, brew, bottle, rectify,
or compound alcoholic beverages within this state for sale or distribution within this state.
No person shall manufacture or otherwise distill, produce, ferment, brew, bottle, rectify
or compound alcoholic beverages within this state or for sale or distribution within this
state or to the state, the board, or any licensee of the board, unless the person or the authorized
representative of the person shall be granted a manufacturer license issued by the board.
(b) No manufacturer licensee shall sell any alcoholic beverages direct to any retailer or
for consumption on the premises where sold except as specified under...
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28-3-43
Section 28-3-43 Functions, powers, and duties of board generally; examination of board by Examiners
of Public Accounts. (a) The functions, duties and powers of the board shall be as follows:
(1) To buy, manufacture and sell alcoholic beverages and to have alcoholic beverages in its
possession for sale, as defined and enumerated in this chapter. (2) To control the possession,
sale, transportation and delivery of alcoholic beverages as enumerated and defined in this
chapter. (3) To determine the localities within which any state store shall be established
and operated and the location of such store. No store shall be established in and neither
the board nor any other person may legally buy, manufacture or sell alcoholic beverages in
any county which has voted in the negative in any election called as provided in Chapter 2
of this title for determining the said issue unless and until said county has at a subsequent
similar election voted in the affirmative. The board shall have the power...
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28-3A-7
Section 28-3A-7 Importer license; issuance; restrictions on sales; registration of labels;
seizure of unregistered goods; monthly reports; inspections. (a) Upon applicant's compliance
with the provisions of this chapter and the regulations made thereunder, the board shall issue
to applicant an importer license which shall authorize the licensee to import alcoholic beverages
manufactured outside the United States of America into this state or for sale or distribution
within this state of liquor and wine to the board or the state, and table wine and beer to
wholesaler licensees of the board. No person shall import alcoholic beverages manufactured
outside the United States into this state or for sale or distribution within this state or
to the state, the board or any licensee of the board, unless such person shall be granted
an importer license issued by the board. (b) An importer licensee shall not sell any alcoholic
beverages for consumption on the premises where sold; nor, unless...
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