Alabama Statutes
§ 28-3-284 — Levy of Additional Local Taxes or Fees Prohibited
Alabama § 28-3-284
JurisdictionAlabama
Title 28Intoxicating Liquor, Malt Beverages and Wine
Ch. 3Regulation and Control of Alcoholic Beverages in Wet Counties
Art. 10Additional State Sales Tax on Alcoholic Beverages
This text of Alabama § 28-3-284 (Levy of Additional Local Taxes or Fees Prohibited) 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 § 28-3-284 (2026).
Text
Any county or municipality receiving any additional taxes pursuant to the provisions of this article shall be prohibited from levying any additional taxes or fees on the sale of alcoholic beverages which would be collected by the Alabama Alcoholic Beverage Control Board or its stores.
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Legislative History
(Acts 1982, No. 82-427, p. 675, §5.)
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 § 28-3-284, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/28-3-284.