Section 28-7A-1 Definitions. For the purpose of this chapter, the following terms shall have the following meanings: (1) BOARD. The Alcoholic Beverage Control Board. (2) LOCAL GOVERNING BODY. Any county or municipal commission, council or other governing body or any official of any county or municipality that is authorized by Sections 28-3-190 and 28-7-16, to […]
Section 28-7A-2 Authorization of board to audit and collect taxes levied upon sale of beer or table wine; retention or reclamation of authority by local governing body. Any local governing body may, prior to October 1, 1988 or at any time thereafter, elect to authorize the board to audit and collect any and all taxes […]
Section 28-7A-3 Collection and disposition of moneys from taxes on beer or table wine; fee payable to board. The taxes on beer or table wine levied pursuant to Sections 28-3-190 and 28-7-16, to be collected by any local governing body, except as provided in Section 28-7A-2, shall be paid when due in accordance with the […]
Section 28-7A-4 Receipt of fee or percentage of taxes by probate judge or officials. Any provisions of this chapter to the contrary notwithstanding, the probate judge or any official or agent of any local governing body or any other person who, by statute applicable on October 1, 1988, receives a fee as a percentage of […]
Section 28-7A-5 Reports, forms and other information; rules and regulations. The board shall prepare and distribute such reports, forms and other information as may be necessary for the collection and distribution of the said taxes. The board is authorized to promulgate all reasonable rules and regulations necessary to implement the provisions of this chapter. (Acts […]
Section 28-7A-6 Board authorized to inspect, examine and audit books and records of wholesaler licensees and retail sellers of alcoholic beverages. The board shall have the authority to inspect, examine and audit the books and records of any wholesaler licensee who sells, stores or receives for the purpose of distribution, any alcoholic beverages, to verify […]
