reglab/housing_qa huggingface dataset:
AL Code § 28-3-203 (2021)
2021 Code of Alabama|Title 28 - Intoxicating Liquor, Malt Beverages and Wine.|Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.|Article 6 - Taxes on Sale of Spirituous or Vinous Liquors.|Section 28-3-203 - Additional Five Percent Tax.

Section 28-3-203Additional five percent tax. (a) Repealed by Acts 1986, No. 86-212, p. 264, §3. (b) Levy and collection. In addition to all other taxes of every kind now imposed by law and in addition to any marked-up price authorized or required by law, there is hereby levied and shall be collected a tax at the rate of 13 percent upon the selling price of all spirituous or vinous liquors sold by the board. The tax imposed by this subsection shall be collected by the board from the purchaser at the time the purchase price is paid. The markup as currently established by the board on spirituous or vinous liquors shall not be reduced by the board for the purpose of absorbing the tax levied by this subsection, it being the intention of this provision that the said tax shall be passed on to the purchaser. (c) Disposition of proceeds. (1) 38.5 percent of the revenues collected under the provisions of subsection (b) of this section shall be paid into the State Treasury to the credit of the General Fund. (2) 61.5 percent of the revenues collected under the provisions of subsection (b) of this section are hereby irrevocably pledged and hereby appropriated for the purposes of providing for payment of the principal of, premium, if any, and interest on, all bonds issued by the Alabama Mental Health Finance Authority, as authorized by Title 41, Chapter 10, Article 11, in the amount that may be necessary for such purposes to the extent and only to the extent that the revenues appropriated for such purposes under Section 40-25-23 are not sufficient to pay at their respective maturities the principal of, premium, if any, and interest on, such bonds. (d) Any portion of the aforesaid 61.5 percent of the revenues pledged and appropriated in subdivision (c)(2), above, not needed in any fiscal year shall be deposited in the State Treasury to the credit of the State General Fund. (Acts 1969, No. 550, p. 1033; Acts 1986, No. 86-212, p. 264, §3; Acts 1988, 1st Ex. Sess., No. 88-869, p. 380.)
AL Code § 28-3-204 (2021)
2021 Code of Alabama|Title 28 - Intoxicating Liquor, Malt Beverages and Wine.|Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.|Article 6 - Taxes on Sale of Spirituous or Vinous Liquors.|Section 28-3-204 - Additional Three Percent Tax.

Section 28-3-204Additional three percent tax. (a) Repealed by Acts 1986, No. 86-212, p. 264, §3. (b) Levy and collection. In addition to all other taxes of every kind now imposed by law and in addition to any marked-up price authorized or required by law, there is hereby levied and shall be collected a tax at the rate of three percent upon the selling price of all spirituous or vinous liquors sold by the board. The board shall have the authority to examine the books and records of any wine wholesaler to determine the accuracy of any return required to be filed with the board. The markup as currently established by the board on spirituous or vinous liquors shall not be reduced by the board for the purpose of absorbing the tax levied in this subsection, it being the intention of this provision that the said tax shall be passed on to the purchaser. (c) Distribution of proceeds. One half of the proceeds derived from the tax shall be deposited in the State Treasury to the credit of the Public Welfare Trust Fund and shall be used for general welfare purposes and is hereby appropriated therefor. The remainder of such proceeds from the tax levied by this section shall be deposited in the State Treasury to the credit of a special fund which shall be designated the Special Mental Health Fund and shall be used only for mental health purposes, including the prevention of mental illness, the care and treatment of the mentally ill and the mentally deficient and the acquisition, equipment, operation and maintenance of facilities for mental health purposes. (Acts 1979, No. 79-761, p. 1360, §§4-6; Acts 1986, No. 86-212, p. 264, §3.)
AL Code § 28-3-205 (2021)
2021 Code of Alabama|Title 28 - Intoxicating Liquor, Malt Beverages and Wine.|Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.|Article 6 - Taxes on Sale of Spirituous or Vinous Liquors.|Section 28-3-205 - Additional 10 Percent Tax.

Section 28-3-205Additional 10 percent tax. (a) Repealed by Acts 1986, No. 86-212, p. 264, §3. (b) Levy and collection of tax. In addition to all other taxes of every kind now imposed by law, and in addition to any marked-up price authorized or required by law, there is hereby levied and shall be collected a tax at the rate of 10 percent upon the selling price of all spirituous or vinous liquors sold by the board. The tax hereby imposed shall be collected by the board from the purchaser at the time the purchase price is paid. (c) Tax to be passed on to purchaser. The mark-up as currently established by the board on spirituous or vinous liquors shall not be reduced by the board for the purpose of absorbing the tax herein levied; it being the intention hereof that the said tax shall be passed on to the purchaser. (d) Disposition of proceeds. All revenues collected under the provisions of this section shall be paid into the State Treasury to the credit of the General Fund. (Acts 1980, No. 80-478, p. 749; Acts 1986, No. 86-212, p. 264, §3.)
AL Code § 28-3-206 (2021)
2021 Code of Alabama|Title 28 - Intoxicating Liquor, Malt Beverages and Wine.|Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.|Article 6 - Taxes on Sale of Spirituous or Vinous Liquors.|Section 28-3-206 - Limitation on Additional Tax on Collector's Bottles of Liquor or Gift Packs of Wine.

Section 28-3-206Limitation on additional tax on collector's bottles of liquor or gift packs of wine. It is hereby prohibited to levy an increased amount of alcoholic beverage tax on the increased amount that a "collector's" bottle of liquor as defined by the Alcoholic Beverage Control Board or "gift pack" of wine sells for over the amount a regular bottle of the same size and kind of liquor or wine sells for. (Acts 1981, No. 81-656, p. 1072.)
AL Code § 28-3-207 (2021)
2021 Code of Alabama|Title 28 - Intoxicating Liquor, Malt Beverages and Wine.|Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.|Article 6 - Taxes on Sale of Spirituous or Vinous Liquors.|Section 28-3-207 - Exemption of Sales to Certificated or Licensed Air Carrier With Hub Operation in State From This Article.

Section 28-3-207Exemption of sales to certificated or licensed air carrier with hub operation in state from this article. There is hereby exempted from the provisions of this article and from the computation of the amount of tax levied, assessed or payable under such article, the sale of all spirituous or vinous liquors sold by the Alabama Alcoholic Beverage Control Board to a certificated or licensed air carrier with a hub operation within this state, for use in conducting intrastate, interstate or foreign commerce for transporting people or property by air. For the purpose of this section the words "hub operation within this state" shall be construed to have all of the following criteria: (1) There originates from the location 15 or more flight departures and five or more different first-stop destinations five days per week for six or more months during the calendar year; and (2) Passengers and/or property are regularly exchanged at the location between flights of the same or a different certificated or licensed air carrier. (Acts 1986, No. 86-214, p. 282, §2.)
AL Code § 28-3-227 (2021)
2021 Code of Alabama|Title 28 - Intoxicating Liquor, Malt Beverages and Wine.|Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.|Article 7 - Tax and Identification Stamps, Crowns or Lids.|Section 28-3-227 - Removal, Restoration, etc., for Use or Reuse, Unauthorized Sale, etc., of Revenue, etc., Stamps, Crowns or Lids.

Section 28-3-227Removal, restoration, etc., for use or reuse, unauthorized sale, etc., of revenue, etc., stamps, crowns or lids. Whoever removes or otherwise prepares any Alabama revenue stamps, crowns or lids or stamps, crowns or lids used to identify alcoholic beverages sold or distributed by state liquor stores with intent to use or cause the same to be used after they have already been used or buys, sells, offers for sale or gives away any such washed or removed and restored stamps, crowns or lids to any person for using or who used the same or has in his possession any washed or restored or removed or altered stamp, crown or lid for the purpose of indicating the payment of any tax provided for in this chapter or reuses any stamp, crown or lid which has heretofore been used for the purpose of paying any tax provided in this chapter or identifying any articles enumerated and defined in this chapter or whoever, except the board or persons, firms, corporations or associations of persons designated and bonded by the board, sells any Alabama revenue stamps, crowns or lids not affixed to taxable alcoholic beverages as provided in this chapter, shall be guilty of a felony and, upon conviction, shall be punished by imprisonment in the penitentiary for not less than a year and a day, nor more than five years, and in addition may be fined not less than $1,000.00, nor more than $5,000.00. (Acts 1936-37, Ex. Sess., No. 66, p. 40; Code 1940, T. 29, §63.)
AL Code § 28-3-228 (2021)
2021 Code of Alabama|Title 28 - Intoxicating Liquor, Malt Beverages and Wine.|Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.|Article 7 - Tax and Identification Stamps, Crowns or Lids.|Section 28-3-228 - Manufacture, Purchase, Sale, Possession, etc., of Reproduction or Counterfeit Stamps, Crowns or Lids.

Section 28-3-228Manufacture, purchase, sale, possession, etc., of reproduction or counterfeit stamps, crowns or lids. Whoever manufactures, buys, sells, offers for sale or has in his or its possession any reproduction or counterfeit of the Alabama revenue stamps, crowns or lids provided for in this chapter or stamps, crowns or lids used to identify articles sold or distributed by state liquor stores shall be guilty of a felony and, upon conviction, shall be punished by imprisonment in the penitentiary for not less than a year and a day nor more than 10 years and, in addition, may be fined not less than $2,000.00 nor more than $10,000.00. (Acts 1936-37, Ex. Sess., No. 66, p. 40; Code 1940, T. 29, §64.)
AL Code § 28-3-229 (2021)
2021 Code of Alabama|Title 28 - Intoxicating Liquor, Malt Beverages and Wine.|Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.|Article 7 - Tax and Identification Stamps, Crowns or Lids.|Section 28-3-229 - Unauthorized Possession of Unattached Revenue Stamps, Crowns or Lids.

Section 28-3-229Unauthorized possession of unattached revenue stamps, crowns or lids. Any person other than a wholesaler, distributor or dealer or other person authorized by the Alabama Alcoholic Beverage Control Board who shall have in his possession any unattached Alabama revenue stamps, crowns or lids used for the purpose of identifying alcoholic beverages sold or distributed pursuant to this chapter shall be guilty of a felony and, upon conviction, may be fined not more than $5,000.00 and shall be imprisoned in the penitentiary for not less than one nor more than five years. (Acts 1955, No. 88, p. 336.)
AL Code § 28-3-240 (2021)
2021 Code of Alabama|Title 28 - Intoxicating Liquor, Malt Beverages and Wine.|Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.|Article 8 - Confiscation and Sale of Contraband Goods, Merchandise, Etc.|Section 28-3-240 - Goods, etc., Subject to Confiscation and Sale Generally; Procedure for Confiscation and Sale of Goods, etc., Generally.

Section 28-3-240Goods, etc., subject to confiscation and sale generally; procedure for confiscation and sale of goods, etc., generally. All alcoholic beverages enumerated and defined in this chapter or other products taxable under this chapter found at any point within the State of Alabama when said alcoholic beverages or products shall have been within the State of Alabama for a period of two hours or longer in possession of any retailer or for a period of 36 hours or longer in possession of any wholesaler or distributor not having affixed to the package, as defined in this chapter, the stamps, crowns or lids as provided by law are hereby declared to be contraband goods, and the same may be seized by the board or its agents or by any peace officer of the State of Alabama without a warrant, and the said goods shall be delivered to the board for sale at public auction to the highest bidder after due advertisement, but the board, before delivering any of said goods so seized, shall require the purchaser to affix the proper amount of stamps, crowns or lids to the individual package as defined in this chapter. The proceeds of sale of any goods sold under this article shall be turned over to the State Treasurer by the board as other funds collected by said board. The cost of confiscation and sale shall be paid out of the proceeds derived from such sales before making remittance to the State Treasurer. Any of the goods, wares or merchandise enumerated in this chapter and all such goods, wares or merchandise when offered for sale, either at wholesale or retail, without the stamps, crowns or lids having been first affixed shall be subject to confiscation as hereinbefore provided. Any vehicle not a common carrier which may be used for the transportation for the purpose of sale of unstamped articles as enumerated in this chapter shall likewise be subject to confiscation and sale in the manner as above provided for goods, wares or merchandise without stamps, crowns or lids. Should any alcoholic beverages without stamps, crowns or lids as enumerated and defined in this chapter be found in any vehicle which is engaged in the sale, distribution or delivery of taxable alcoholic beverages, the same shall be prima facie evidence that it was there for sale. (Acts 1936-37, Ex. Sess., No. 66, p. 40; Code 1940, T. 29, §49.)
AL Code § 28-3-241 (2021)
2021 Code of Alabama|Title 28 - Intoxicating Liquor, Malt Beverages and Wine.|Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.|Article 8 - Confiscation and Sale of Contraband Goods, Merchandise, Etc.|Section 28-3-241 - Additional Beverages Subject to Confiscation and Sale; Punishment of Persons Having Contraband Beverages in Their Possession.

Section 28-3-241Additional beverages subject to confiscation and sale; punishment of persons having contraband beverages in their possession. Any alcoholic beverages as enumerated and defined in this chapter to be sold or distributed by and through state liquor stores found within this state in the possession of or on the premises of any person, firm, corporation or association of persons not having affixed thereto such mark of identification showing that said alcoholic beverages were sold or distributed by a state liquor store shall be subject to confiscation and sale in the same manner as set forth in this chapter for malt or brewed beverages as defined in this chapter and vinous beverages not exceeding 24 percent by volume which do not have affixed thereto the required revenue stamps as provided for in this chapter. Persons who are found guilty of having in their possession any such contraband liquors shall be subject to the same fines and imprisonment as set forth in this chapter for persons having in their possession any malt or vinous beverages without the proper stamps affixed thereto as required by this chapter. (Acts 1936-37, Ex. Sess., No. 66, p. 40; Code 1940, T. 29, §50.)
AL Code § 28-3-243 (2021)
2021 Code of Alabama|Title 28 - Intoxicating Liquor, Malt Beverages and Wine.|Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.|Article 8 - Confiscation and Sale of Contraband Goods, Merchandise, Etc.|Section 28-3-243 - Return of Confiscated Goods.

Section 28-3-243Return of confiscated goods. The board may in its discretion return any goods confiscated under this chapter or any part thereof when it is shown that there was no intention to violate the provisions of this chapter; provided, that when any goods, merchandise or other property are confiscated under the provisions of this chapter, the board may, in its discretion, return such goods to the parties from whom they are confiscated if and when such parties shall pay to the board or its duly authorized representative an amount equal to the tax due under this chapter on the goods confiscated and, in such cases, no advertisement shall be made or notices posted in connection with said confiscation. (Acts 1936-37, Ex. Sess., No. 66, p. 40; Code 1940, T. 29, §52.)
AL Code § 28-3-244 (2021)
2021 Code of Alabama|Title 28 - Intoxicating Liquor, Malt Beverages and Wine.|Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.|Article 8 - Confiscation and Sale of Contraband Goods, Merchandise, Etc.|Section 28-3-244 - Condemnation and Delivery to Board of Liquors Seized Upon Which Federal Tax Has Been Paid and Containers of Which Are Unbroken or Unopened.

Section 28-3-244Condemnation and delivery to board of liquors seized upon which federal tax has been paid and containers of which are unbroken or unopened. Any liquors and beverages that are prohibited to be sold or otherwise disposed of in this state, including malt or brewed beverages, together with the vessels or other receptacles in which they are contained, that have been heretofore or may hereafter be seized by any officer of the state, county or municipal government, regardless of whether seized under the authority of a search warrant or not, upon which it appears that the federal tax has been paid, the federal stamp being located on the container being prima facie evidence thereof, and the containers of which appear to be unbroken or which appear to have never been opened after the placing thereon of the federal stamp or seal shall, upon a court order of forfeiture, be delivered immediately to the Alcoholic Beverage Control Board at Montgomery, Alabama, or to a properly designated representative of the Alabama Alcoholic Beverage Control Board, whereupon said board or its representative shall determine the reasonable value thereof, and the amounts so determined by said board or its representative to be the reasonable value thereof shall be paid by the board to the clerk of the court in which such order of forfeiture was made. Any funds paid into court, as provided in this section, shall be applied first to the payment of the court costs in such case, and the balance, if any, shall be paid into the general fund of the municipality or county in which said case arose. Condemnation proceedings against such liquors and beverages may be instituted in the circuit court of the county in which such liquors or beverages were seized by the State of Alabama, on the relation of the district attorney, and notice shall be given of the institution of such proceedings and of the day and place set for the hearing thereof to "all persons claiming any right, title or interest in such liquors and beverages" either by publication once a week for three successive weeks in some newspaper published in the county or by posting one notice at the courthouse door in said county for three weeks, at the discretion of the court; provided, that in the case of malt or brewed beverages, the provisions of this section shall apply only where a minimum of 100 cases of such beverages are seized and where the proceedings provided for in this section may be completed within 90 days after the brewing date of such beverages. (Acts 1953, No. 835, p. 1126.)
AL Code § 28-3-280 (2021)
2021 Code of Alabama|Title 28 - Intoxicating Liquor, Malt Beverages and Wine.|Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.|Article 10 - Additional State Sales Tax on Alcoholic Beverages.|Section 28-3-280 - Additional State Sales Tax Levied.

Section 28-3-280Additional state sales tax levied. In addition to all other taxes levied and collected on the sale of any alcoholic beverage, there is hereby levied an additional state sales tax in the amount of two percent of the retail price, excluding taxes, on the sales of alcoholic beverages sold at retail by Alcoholic Beverage Control Board stores. Such tax shall be in addition to any and all other taxes collected on sales. (Acts 1982, No. 82-427, p. 675, §1.)
AL Code § 28-3-281 (2021)
2021 Code of Alabama|Title 28 - Intoxicating Liquor, Malt Beverages and Wine.|Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.|Article 10 - Additional State Sales Tax on Alcoholic Beverages.|Section 28-3-281 - Collection and Distribution of Proceeds.

Section 28-3-281Collection and distribution of proceeds. (a) The Alcoholic Beverage Control Board shall collect the revenues generated by this article in the same manner as other taxes and fees collected by it. The sales taxes as collected by the Alcoholic Beverage Control Board on retail sales shall be paid to the Department of Revenue. The Department of Revenue shall redistribute the proceeds therefrom in the following manner unless distribution is otherwise provided by local act: (1) The department shall withhold any reasonable charges incurred by the department in handling such taxes which charges shall be prorated on the basis of the sum collected; provided, however, such charges shall not exceed a sum equal to five percent of the amount collected; (2) An amount equal to 25 percent of the tax proceeds shall be distributed to the respective counties in which the taxes are collected, less costs as provided in subdivision (1) above; and (3) An amount equal to 75 percent of the tax proceeds shall be distributed to the respective municipalities in which the taxes are collected, less costs as provided in subdivision (1) above. (b) The Department of Revenue shall prepare and distribute such reports, forms and other information as may be necessary for the collection and distribution of the said taxes. (Acts 1982, No. 82-427, p. 675, §2.)
AL Code § 28-3-282 (2021)
2021 Code of Alabama|Title 28 - Intoxicating Liquor, Malt Beverages and Wine.|Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.|Article 10 - Additional State Sales Tax on Alcoholic Beverages.|Section 28-3-282 - Use of Tax Proceeds.

Section 28-3-282Use of tax proceeds. The tax proceeds distributed to counties under the provisions of this article shall be used by those counties exclusively for law enforcement purposes unless otherwise provided by local act. (Acts 1982, No. 82-427, p. 675, §3.)
AL Code § 28-3-283 (2021)
2021 Code of Alabama|Title 28 - Intoxicating Liquor, Malt Beverages and Wine.|Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.|Article 10 - Additional State Sales Tax on Alcoholic Beverages.|Section 28-3-283 - Rules and Regulations.

Section 28-3-283Rules and regulations. The Commissioner of the Department of Revenue is authorized to promulgate all reasonable rules and regulations necessary to implement the provisions of this article. (Acts 1982, No. 82-427, p. 675, §4.)
AL Code § 28-3-284 (2021)
2021 Code of Alabama|Title 28 - Intoxicating Liquor, Malt Beverages and Wine.|Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.|Article 10 - Additional State Sales Tax on Alcoholic Beverages.|Section 28-3-284 - Levy of Additional Local Taxes or Fees Prohibited.

Section 28-3-284Levy of additional local taxes or fees prohibited. Any county or municipality receiving any additional taxes pursuant to the provisions of this article shall be prohibited from levying any additional taxes or fees on the sale of alcoholic beverages which would be collected by the Alabama Alcoholic Beverage Control Board or its stores. (Acts 1982, No. 82-427, p. 675, §5.)