§ 28-3-183 Definitions
§ 28-3-184 Tax levied; collection; disposition of funds
§ 28-3-185 Transactions between wholesalers exempt; reports
§ 28-3-186 Penalties for failure to pay taxes collected, execution issued for unpaid taxes, etc
§ 28-3-187.1 Exemption from labeling requirement
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Terms Used In Alabama Code > Title 28 > Chapter 3 > Article 5A - Excise Taxes On Malt or Brewed Beverages

  • circuit: means judicial circuit. See Alabama Code 1-1-1
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Dependent: A person dependent for support upon another.
  • following: means next after. See Alabama Code 1-1-1
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • month: means a calendar month. See Alabama Code 1-1-1
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • property: includes both real and personal property. See Alabama Code 1-1-1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1