Alabama Statutes
§ 28-3-185 — Transactions Between Wholesalers Exempt; Reports
Alabama § 28-3-185
JurisdictionAlabama
Title 28Intoxicating Liquor, Malt Beverages and Wine
Ch. 3Regulation and Control of Alcoholic Beverages in Wet Counties
Art. 5AExcise Taxes on Malt or Brewed Beverages
This text of Alabama § 28-3-185 (Transactions Between Wholesalers Exempt; Reports) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ala. Code § 28-3-185 (2026).
Text
The tax levied by subsection (a) of Section 28-3-184 shall not be imposed upon the sale, trade or barter of malt or brewed beverages by one licensed wholesaler or distributor to another wholesaler or distributor licensed to sell and handle malt or brewed beverages in this state, which transaction is hereby made exempt from said tax; provided, however, that the board may require written reporting of any such transaction in such form as the board may prescribe.
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Legislative History
(Acts 1979, No. 79-802, p. 1475, §2.)
Nearby Sections
15
§ 28-1-1
Possession of Still, Etc., or Illegally Manufactured, Transported or Imported Alcoholic Beverages§ 28-1-4
Delivery of Alcoholic Beverages§ 28-1-6
Issuance of Licenses for Sale of Intoxicating Beverages in Class 1 or Class 2 Municipalities§ 28-1-8
Powdered Alcohol§ 28-10-1
Short Title§ 28-10-2
Legislative Intent§ 28-10-3
Definitions§ 28-10-5
Evidence of Compliance; Certification; Renewal; Rules and Regulations; Enforcement Personnel§ 28-10-6
Requirements for CertificationCite This Page — Counsel Stack
Bluebook (online)
Alabama § 28-3-185, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/28-3-185.