Alabama Statutes
§ 28-7A-2 — Authorization of Board to Audit and Collect Taxes Levied Upon Sale of Beer or Table Wine; Retention or Reclamation of Authority by Local Governing Body
Alabama·Title 28 Intoxicating Liquor, Malt Beverages and Wine·Ch. 7A Audit and Collection of Taxes on Beer or Table Wine by Board for Benefit of Local Governing Bodies
Any local governing body may, prior to October 1, 1988 or at any time thereafter, elect to authorize the board to audit and collect any and all taxes levied pursuant to Sections 28-3-190 and 28-7-16, upon the sale of any beer or table wine. Any local governing body may elect to retain, or at any time after October 1, 1988, by an appropriate resolution or ordinance duly adopted and spread upon its minutes, elect to retain or reclaim the power and authority granted to it by Sections 28-3-190 and 28-7-16, to audit and collect any such taxes, whereupon said taxes shall be paid to and collected by the local governing body as provided in said sections.
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Alabama § 28-7A-2 (Authorization of Board to Audit and Collect Taxes Levied Upon Sale of Beer or Table Wine; Retention or Reclamation of Authority by Local Governing Body) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Acts 1988, 1st Ex. Sess., No. 88-723, p. 118, §2; Acts 1989, Ex. Sess., No. 89-990, p. 35, §1.)
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