Alabama § 28-3-199 Repeal of Certain Local Taxes and Licenses

Alabama Statutes

§ 28-3-199 — Repeal of Certain Local Taxes and Licenses

Alabama § 28-3-199

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 § 28-3-199 (Repeal of Certain Local Taxes and Licenses) 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 § 28-3-199 (2026).

Text

This article supersedes and repeals all local taxes and licenses, county or municipal, authorized, levied or imposed on or measured by the sale or volume of sale of beer, except the authorization, levy or imposition of a tax on general retail sales by the county or municipality in the nature of, or in lieu of, a general sales tax; provided, however, nothing herein shall be construed to relieve any person from any tax liability, penalty or forfeiture incurred thereunder, nor construed to repeal any provision of law respecting the enforcement of any such tax liability, penalty or forfeiture.

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

This article supersedes and repeals all local taxes and licenses, county or municipal, authorized, levied or imposed on or measured by the sale or volume of sale of beer, except the authorization, levy or imposition of a tax on general retail sales by the county or municipality in the nature of, or in lieu of, a general sales tax; provided, however, nothing herein shall be construed to relieve any person from any tax liability, penalty or forfeiture incurred thereunder, nor construed to repeal any provision of law respecting the enforcement of any such tax liability, penalty or forfeiture.