Alabama Statutes
§ 28-3-46 — Powers as to Administration and Enforcement of Taxes Imposed by Chapter Generally
Alabama § 28-3-46
JurisdictionAlabama
Title 28Intoxicating Liquor, Malt Beverages and Wine
Ch. 3Regulation and Control of Alcoholic Beverages in Wet Counties
Art. 2Alcoholic Beverage Control Board
This text of Alabama § 28-3-46 (Powers as to Administration and Enforcement of Taxes Imposed by Chapter Generally) 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 § 28-3-46 (2026).
Text
The board shall administer and enforce the taxes imposed by this chapter. It shall have the power to enter upon the premises of any taxpayer to examine, or cause to be examined by any agent or representative designated by it for that purpose, any books, papers, records or memoranda, bearing upon the amount of taxes payable, and to secure other information directly or indirectly relating to the enforcement of this chapter.
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Legislative History
(Acts 1936-37, Ex. Sess., No. 66, p. 40; Code 1940, T. 29, §65.)
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 § 28-3-46, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/28-3-46.