Alabama Code > Title 28 > Chapter 7A – Audit and Collection of Taxes On Beer or Table Wine by Board for Benefit of Local Governing Bodies


§ 28-7A-1	Definitions
§ 28-7A-2	Authorization of board to audit and collect taxes levied upon sale of beer or table wine; retention or reclamation of authority by local governing body
§ 28-7A-3	Collection and disposition of moneys from taxes on beer or table wine; fee payable to board
§ 28-7A-4	Receipt of fee or percentage of taxes by probate judge or officials
§ 28-7A-5	Reports, forms and other information; rules and regulations
§ 28-7A-6	Board authorized to inspect, examine and audit books and records of wholesaler licensees and retail sellers of alcoholic beverages

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Terms Used In Alabama Code > Title 28 > Chapter 7A - Audit and Collection of Taxes On Beer or Table Wine by Board for Benefit of Local Governing Bodies

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.
Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
Finance charge: The total cost of credit a customer must pay on a consumer loan, including interest. The Truth in Lending Act requires disclosure of the finance charge. ^{Source: OCC}
following: means next after. See Alabama Code 1-1-1
Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
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
Probate: Proving a will
property: includes both real and personal property. See Alabama Code 1-1-1
shopping cart: when used in this article, shall mean those pushcarts of the type or types which are commonly provided by grocery stores, drugstores or other merchant stores or markets for the use of the public in transporting commodities in stores and markets and incidentally from the store to a place outside the store. See Alabama Code 13A-8-60
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
Statute: A law passed by a legislature.
Testimony: Evidence presented orally by witnesses during trials or before grand juries.
traffic sign: shall mean any traffic sign, traffic signal, warning sign, guideboard, milepost, road marker, emergency telephone sign, or any similar sign, signal, or device used by the state or any political subdivision of the state on the highways, roads, bridges, or streets of this state for the warning, instruction, or information of the public. See Alabama Code 13A-8-70
writing: includes typewriting and printing on paper. See Alabama Code 1-1-1