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·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
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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Alabama § 28-7A-6 (Board Authorized to Inspect, Examine and Audit Books and Records of Wholesaler Licensees and Retail Sellers of Alcoholic Beverages) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Acts 1988, 1st Ex. Sess., No. 88-723, p. 118, §6.)
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