Alabama Statutes
§ 45-39-20 — Sale of Alcoholic Beverages; Tax
Alabama § 45-39-20
This text of Alabama § 45-39-20 (Sale of Alcoholic Beverages; Tax) 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 § 45-39-20 (2026).
Text
(a)It shall be unlawful for any person, firm, corporation, or association to sell or offer to sell any alcoholic beverage in Lauderdale County except within an incorporated municipality thereof.
(b)Any tax on alcoholic beverages levied by a municipality in Lauderdale County shall be distributed two thirds to the general fund of the municipality where the tax is levied and collected and one-third to the General Fund of Lauderdale County.
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Legislative History
(Act 81-1150, 3rd Sp. Sess., p. 430, §§1, 2.)
Nearby Sections
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Reserved§ 45-1-20
Licensing and Regulation; ViolationsCite This Page — Counsel Stack
Bluebook (online)
Alabama § 45-39-20, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-39-20.