reglab/housing_qa huggingface dataset:
AL Code § 28-3-75 (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 3 - State Liquor Stores.|Section 28-3-75 - Transfers From ABC Board Operating Funds; Reimbursement; Construction.

Section 28-3-75Transfers from ABC Board operating funds; reimbursement; construction. (a) The transfers from the operating funds of the Alcoholic Beverage Control Board to the State General Fund and state agencies in the State General Fund budget acts for the fiscal years 1989-90 through 2001-2002 shall be in lieu of the distribution required by Section 28-3-74 for each of those fiscal years. Beginning with the State General Fund budget act for fiscal year 2002-03, no transfers shall be made from the operating funds of the ABC Board to the State General Fund or other state agencies. (b) In the event the Alabama ABC Board or the Governor of the State of Alabama, the state Comptroller or any other state official or officer is required to pay any judgment or attorney fees in any lawsuit challenging the funding mechanisms under this section or Section 28-3-74, or in the event the Alabama ABC Board or the Governor of the State of Alabama, the state Comptroller or any other state official or officer is required to pay any judgment or attorney fees in the lawsuit styled City of Pelham, Alabama v. Alabama Alcoholic Beverage Control Board, et al. case number CV-2000 750-PR, the Alabama Alcoholic Beverage Control Board or the Governor of the State of Alabama, the state Comptroller or any other state official or officer shall be reimbursed for such judgment and fees out of payments from Section 28-3-74(a)(3) and Section 28-3-74(a)(5) before any amount is distributed to any wet city or county. (c) It is the intent of the Legislature that this section and Section 28-3-74 be construed as retroactive and curative. All transfers or distributions of net profits from state liquor stores to the State General Fund authorized in general appropriation acts from October 1, 1989, until September 14, 2001, shall be deemed as having been transferred or distributed under the authority of this section and Section 28-3-74. (Act 2001-891, 3rd Sp. Sess., p. 713, §§2, 3, 5.)
AL Code § 28-3-183 (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 5A - Excise Taxes on Malt or Brewed Beverages.|Section 28-3-183 - Definitions.

Section 28-3-183Definitions. The words and phrases used in this article shall have the meanings ascribed to them in Section 28-3-1. (Acts 1979, No. 79-802, p. 1475, §5.)
AL Code § 28-3-185 (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 5A - Excise Taxes on Malt or Brewed Beverages.|Section 28-3-185 - Transactions Between Wholesalers Exempt; Reports.

Section 28-3-185Transactions between wholesalers exempt; reports. The tax levied by subsection (a) of Section 28-3-184 shall not be imposed upon the sale, trade or barter of malt or brewed beverages by one licensed wholesaler or distributor to another wholesaler or distributor licensed to sell and handle malt or brewed beverages in this state, which transaction is hereby made exempt from said tax; provided, however, that the board may require written reporting of any such transaction in such form as the board may prescribe. (Acts 1979, No. 79-802, p. 1475, §2.)
AL Code § 28-3-186 (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 5A - Excise Taxes on Malt or Brewed Beverages.|Section 28-3-186 - Penalties for Failure to Pay Taxes Collected, Execution Issued for Unpaid Taxes, Etc.

Section 28-3-186Penalties for failure to pay taxes collected, execution issued for unpaid taxes, etc. (a) Every wholesaler licensee collecting taxes on malt or brewed beverages levied by this article shall timely pay the same to the board as provided in this article. (b) If any taxes levied by this article remain due and unpaid for a period of 10 days beyond the due date, the wholesaler licensee serving as collection agent for the board shall be required to pay as part of the taxes so levied a penalty of not less than $50.00 nor more than $500.00 to be assessed and collected by the board. (c) Any wholesaler who fails timely to pay any tax levied by this article shall be subject to disciplinary action by the hearing commission and, upon being adjudged guilty, shall be subject to revocation or suspension of license. (d) If any taxes or penalties imposed by this article remain due and unpaid for a period of 10 days, the board shall issue a warrant or execution directed to any sheriff of the State of Alabama, commanding him to levy upon and sell the real and personal property of the taxpayer found within his county for the payment of the amount thereof, with penalties, if any, and the cost of executing the warrant, and to return such warrant to the board and to pay it the money collected by virtue thereof. Upon receipt of such execution, the sheriff shall file with the clerk of the circuit court of his county a copy thereof and thereupon the clerk of the circuit court shall enter in his abstract of judgments the name of the taxpayer mentioned in the warrant and in proper columns the amount of tax, with penalties, and costs for which the warrant is issued and the date and hour when such copy is filed, and shall index the warrant upon the index of judgments. The sheriff shall thereupon proceed upon the warrant in all respects with like effect and in the same manner prescribed by law in respect to executions issued against the property upon judgments of a court of record and shall be entitled to the same fees for services in executing the warrant to be collected in the same manner. He shall make return of such execution to the board within 30 days of issuance thereof. The taxes and penalties imposed by this article shall be deemed a debt owing to the state by the party against whom the same shall be charged and shall be a preferred lien upon all property of the party against whom the same shall be charged. (Acts 1979, No. 79-802, p. 1475, §3; Acts 1997, No. 97-146, p. 185, §1.)
AL Code § 28-3-187.1 (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 5A - Excise Taxes on Malt or Brewed Beverages.|Section 28-3-187.1 - Exemption From Labeling Requirement.

Section 28-3-187.1Exemption from labeling requirement. Any laws or parts of laws to the contrary notwithstanding, no manufacturer, importer or wholesaler licensee of vinous liquor and brandy, as defined by Section 28-3-1, shall be required to comply with the provisions of laws, rules, or regulations relating to the state labeling of certain containers of alcoholic beverages by such manufacturer, importer, or wholesaler licensees. (Acts 1990, No. 90-576, p. 981; Acts 1991, No. 91-211, p. 393, §1; Act 2010-607, p. 1478, §1.)
AL Code § 28-3-191 (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 5B - Excise Tax on Beer.|Section 28-3-191 - Transactions Between Wholesalers And/or Distributors Exempt From Article.

Section 28-3-191Transactions between wholesalers and/or distributors exempt from article. The tax levied by subsection (a) of Section 28-3-190 shall not be imposed upon the sale, trade or barter of malt or brewed beverages by one licensed wholesaler or distributor to another wholesaler or distributor licensed to sell and handle malt or brewed beverages in this state, which transaction is hereby made exempt from said tax; provided, however, that the board shall and the county or municipality may require written reporting of any such transaction in such form as the board may prescribe, or if no form is prescribed by the board, in such form as may be prescribed by the county or municipality. (Acts 1982, No. 82-344, p. 473, §2.)
AL Code § 28-3-192 (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 5B - Excise Tax on Beer.|Section 28-3-192 - Unlawful Acts and Offenses; Penalties.

Section 28-3-192Unlawful acts and offenses; penalties. (a) It shall be unlawful: (1) For any licensee to sell, give away or otherwise dispose of beer taxable under this article within this state on which the taxes required by this article have not been paid within 10 days after the date upon which they were due. (2) For any wholesale beer licensee to fail to keep for a period of at least three years, complete and truthful records covering the operation of his license and particularly showing all purchases and sales of beer and the name and address of the vendor or vendee, or to refuse the governing authority of any county or municipality in which beer sales are made or any authorized employee or agent of the county or municipality, access to such records or the opportunity to make inspection, examination, audit or copies of the same when the request is made at any time during which the licensed premises are open for the transaction of business. (3) For any wholesale beer licensee to refuse the governing authority of any county or municipality in which he sells beer, or any authorized employee or agent thereof or any duly commissioned law enforcement officer thereof the right to completely inspect the entire licensed premises at any time during which such premises are open for the transaction of business. (4) For any person to knowingly or willfully make, exhibit or file a falsified return or any information upon which said return is based for the purpose of defrauding any county or municipality by evading the payment of the tax levied by this article. (b) Any violation of subsection (a) of this section shall be a misdemeanor punishable by a fine of not less than $100.00 nor more than $1,000.00, to which, at the discretion of the court or judge trying the case, may be added imprisonment in the county jail or at hard labor for the county for not more than three months for the first conviction; and, on the second conviction of a violation of said subsection, the offense may, in addition to a fine within the limits above named, be punishable by imprisonment or at hard labor for the county for not less than three months nor more than six months to be imposed by the court or judge trying the case; and, on the third and every subsequent conviction of a violation of said subsection, the offense may, in addition to a fine within the limits above named, be punishable by imprisonment or at hard labor for the county for not less than six months nor more than 12 months. (Acts 1982, No. 82-344, p. 473, §3.)
AL Code § 28-3-193 (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 5B - Excise Tax on Beer.|Section 28-3-193 - Penalties on Failure of Wholesaler Licensee to Timely Pay Tax Due; Execution and Levy; Lien.

Section 28-3-193Penalties on failure of wholesaler licensee to timely pay tax due; execution and levy; lien. (a) Every wholesaler licensee collecting tax on beer levied by this article shall timely pay the same as provided in this article. Every such wholesaler licensee failing for a period of 10 days beyond the due date to pay the said tax due pursuant to this article shall be required to pay as part of the taxes imposed under this article a penalty of not less than $50.00, nor more than $250.00, to be assessed and collected by the authority to whom the taxes are to be paid. In addition to such penalty, any wholesaler licensee failing for a period of 10 days beyond the due date to pay all or any part of the tax due pursuant to this article shall not be entitled to deduct and retain the two and one-half percent discount prescribed in Section 28-3-190(b) hereof upon any portion of the tax which is not timely paid. (b) If any taxes or penalties imposed by this article remain due and unpaid for a period of 10 days, the presiding officer of the affected governing body may issue a warrant or execution directed to any sheriff of the State of Alabama, commanding him to levy upon and sell the real and personal property of the taxpayer found within his county for the payment of the amount thereof, with penalties, if any, and the cost of executing the warrant, and to return such warrant to the governing body of the county or municipality and pay to it the money collected by virtue thereof. Upon receipt of such execution, the sheriff shall file with the clerk of the circuit court of his county a copy thereof and thereupon the clerk of the circuit court shall enter in his abstract of judgments the name of the taxpayer mentioned in the warrant and in proper columns the amount of tax, with penalties, and costs for which the warrant is issued and the date and hour when such copy is filed, and shall index the warrant upon the index of judgments. The sheriff shall thereupon proceed upon the warrant in all respects with like effect and in the same manner prescribed by law in respect to executions issued against the property upon judgments of a court of record and shall be entitled to the same fees for services in executing the warrant to be collected in the same manner. He shall make return of such execution to said governing body within 30 days of issuance thereof. The taxes and penalties imposed by this article shall be deemed a debt owing to the county or municipality by the party against whom the same shall be charged and shall be a preferred lien on all property of the party against whom the same shall be charged. (Acts 1982, No. 82-344, p. 473, §4.)
AL Code § 28-3-194 (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 5B - Excise Tax on Beer.|Section 28-3-194 - County and Municipal License Fees.

Section 28-3-194County and municipal license fees. Each county and municipality is authorized to fix a reasonable privilege or license fee on retail, importer and wholesale licensees, for the purpose of covering the cost of administration, but not to generate revenue. Provided, however, that a county or municipality shall levy no license or privilege tax or other charge for the privilege of doing business as a beer wholesaler, importer or retailer which shall exceed one-half the amount of the state license fee. (Acts 1982, No. 82-344, p. 473, §5.)
AL Code § 28-3-195 (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 5B - Excise Tax on Beer.|Section 28-3-195 - Legislative Intent.

Section 28-3-195Legislative intent. (a) It is hereby declared the intention and purpose of this article to prescribe and levy an exclusive statewide local tax on the sale of beer for the protection of the public welfare, health, peace and morals of the people of this state and for the protection of revenues of the counties and municipalities in this state from avoidance and evasion. (b) It is further declared to be the intention and purpose of this article to establish a system to phase out the projected loss of net revenue which would be experienced by those eligible counties, in which were imposed, as of October 1, 1981, a combined local tax rate on beer which exceeds the rate of the uniform tax levied on beer by this article. (Acts 1982, No. 82-344, p. 473, §6.)
AL Code § 28-3-198 (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 5B - Excise Tax on Beer.|Section 28-3-198 - Meaning of Words and Phrases.

Section 28-3-198Meaning of words and phrases. The words and phrases used in this article shall have the meanings ascribed to them in Section 28-3-1, and any acts amendatory thereof, supplementary thereto or substituted therefor. (Acts 1982, No. 82-344, p. 473, §9.)
AL Code § 28-3-199 (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 5B - Excise Tax on Beer.|Section 28-3-199 - Repeal of Certain Local Taxes and Licenses.

Section 28-3-199Repeal of certain local taxes and licenses. This article supersedes and repeals all local taxes and licenses, county or municipal, authorized, levied or imposed on or measured by the sale or volume of sale of beer, except the authorization, levy or imposition of a tax on general retail sales by the county or municipality in the nature of, or in lieu of, a general sales tax; provided, however, nothing herein shall be construed to relieve any person from any tax liability, penalty or forfeiture incurred thereunder, nor construed to repeal any provision of law respecting the enforcement of any such tax liability, penalty or forfeiture. (Acts 1982, No. 82-344, p. 473, §10.)
AL Code § 28-3-200 (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 28-3-200 - Additional 10 Percent Tax - Alcoholic Beverage Control Board Store Fund.

Section 28-3-200Additional 10 percent tax - Alcoholic Beverage Control Board Store Fund. 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 Alabama Alcoholic Beverage Control Board. The tax imposed by this section shall be computed at the time the sale is made to the purchaser and shall be collected by the board from said purchaser at the time the purchase price is paid; provided, however, that if said tax shall not be $.05 or a multiple of $.05 it shall be adjusted up or down to the nearest multiple of $.05. Said tax, when collected, shall be paid to the State Treasurer by the Alabama Alcoholic Beverage Control Board and shall be by said treasurer credited to the Alabama Alcoholic Beverage Control Board Store Fund to be distributed as provided by law. (Acts 1943, No. 99, p. 104.)
AL Code § 28-3-201 (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 28-3-201 - Additional 10 Percent Tax - Alcoholic Beverage Control Board Store Fund and General Welfare Purposes.

Section 28-3-201Additional 10 percent tax - Alcoholic Beverage Control Board Store Fund and general welfare purposes. 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 Alabama Alcoholic Beverage Control Board. The tax hereby imposed shall be collected by the board from the purchaser at the time the purchase price is paid. In computing the proceeds of this tax, the board shall divide the total sales of spirituous and vinous liquors made by it by a factor of 110 and multiply the quotient by 100 and by 10. An amount equal to the quotient multiplied by 100 shall be deposited in the State Treasury to the credit of the Alcoholic Beverage Control Board Store Fund and an amount equal to the quotient multiplied by 10 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. (Acts 1955, 2nd Ex. Sess., No. 78, p. 199; Acts 1973, No. 824, p. 1291; Acts 1986, No. 86-212, p. 264, §3.)
AL Code § 28-3-202 (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 28-3-202 - Additional 10 Percent Tax - Special Mental Health Fund and General Welfare Purposes.

Section 28-3-202Additional 10 percent tax - Special Mental Health Fund and general welfare purposes. (a) Repealed by Acts 1986, No. 86-212, p. 264, §3. (b) Levy; collection; disposition of proceeds. 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 imposed by this subsection shall be collected by the board from the purchaser at the time the purchase price is paid. 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 subsection shall be deposited in the State Treasury to the credit of a special fund which shall be designated the Alabama 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. 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. (Acts 1959, No. 312, p. 889; Acts 1973, No. 815, p. 1260; Acts 1986, No. 86-212, p. 264, §3.)