Alabama § 28-7A-6 Board Authorized to Inspect, Examine and Audit Books and Records of Wholesaler Licensees and Retail Sellers of Alcoholic Beverages

Alabama Statutes

§ 28-7A-6 — Board Authorized to Inspect, Examine and Audit Books and Records of Wholesaler Licensees and Retail Sellers of Alcoholic Beverages

Alabama § 28-7A-6

Title 28Intoxicating Liquor, Malt Beverages and Wine

Ch. 7AAudit and Collection of Taxes on Beer or Table Wine by Board for Benefit of Local Governing Bodies

This text of Alabama § 28-7A-6 (Board Authorized to Inspect, Examine and Audit Books and Records of Wholesaler Licensees and Retail Sellers of Alcoholic Beverages) 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 § 28-7A-6 (2026).

Text

The board shall have the authority to inspect, examine and audit the books and records of any wholesaler licensee who sells, stores or receives for the purpose of distribution, any alcoholic beverages, to verify the proper filing and to determine the accuracy of any state or local tax return required to be filed by the wholesaler, and to determine the payment of all state and local taxes when and where due with respect to any state or local tax levied on alcoholic beverages by statute. In pursuance of said authority, the board shall have the further authority to inspect, examine and audit the books and records of any person, firm, corporation, club or association who sells at retail any alcoholic beverages.

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The board shall have the authority to inspect, examine and audit the books and records of any wholesaler licensee who sells, stores or receives for the purpose of distribution, any alcoholic beverages, to verify the proper filing and to determine the accuracy of any state or local tax return required to be filed by the wholesaler, and to determine the payment of all state and local taxes when and where due with respect to any state or local tax levied on alcoholic beverages by statute. In pursuance of said authority, the board shall have the further authority to inspect, examine and audit the books and records of any person, firm, corporation, club or association who sells at retail any alcoholic beverages.