Alabama § 28-3-191 Transactions Between Wholesalers And/Or Distributors Exempt from Article

Alabama Statutes

§ 28-3-191 — Transactions Between Wholesalers And/Or Distributors Exempt from Article

Alabama § 28-3-191

Title 28Intoxicating Liquor, Malt Beverages and Wine

Ch. 3Regulation and Control of Alcoholic Beverages in Wet Counties

Art. 5BExcise Tax on Beer

This text of Alabama § 28-3-191 (Transactions Between Wholesalers And/Or Distributors Exempt from Article) 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 § 28-3-191 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.