Alabama Statutes
§ 28-3-191 — Transactions Between Wholesalers And/Or Distributors Exempt from Article
Alabama·Title 28 Intoxicating Liquor, Malt Beverages and Wine·Ch. 3 Regulation and Control of Alcoholic Beverages in Wet Counties·Art. 5B Excise Tax on Beer
The tax levied by subsection (a) of Section 28-3-190 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 shall and the county or municipality may require written reporting of any such transaction in such form as the board may prescribe, or if no form is prescribed by the board, in such form as may be prescribed by the county or municipality.
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Alabama § 28-3-191 (Transactions Between Wholesalers And/Or Distributors Exempt from Article) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Acts 1982, No. 82-344, p. 473, §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 Certification