Ala. Code § 28-3-45: Supervision of Sale and Distribution of Malt or Brewed and Vinous Beverages; Collection of Licenses and Taxes Accruing from Sale, Distribution, Etc., of Malt and Vinous Beverages Generally.

(a) The board is authorized, empowered and directed to supervise the conduct, management and operation of the sale and distribution within this state of all malt or brewed beverages as defined in this chapter and vinous beverages of an alcoholic content of not to exceed 24 percent by volume.

(b) The board is authorized and directed to collect all licenses and taxes levied in this chapter accruing from the sale, distribution, receipt or storing for the purpose of sale within this state any and all malt and vinous beverages enumerated and defined in this chapter.