GroundRules
Ala. Code § 28-3-46: Powers as to Administration and Enforcement of Taxes Imposed by Chapter Generally.
Where this section sits in the code
- Title 28 Intoxicating Liquor, Malt Beverages and Wine.
- Chapter 3 Regulation and Control of Alcoholic Beverages in Wet Counties.
- Article 2 Alcoholic Beverage Control Board.
The board shall administer and enforce the taxes imposed by this chapter. It shall have the power to enter upon the premises of any taxpayer to examine, or cause to be examined by any agent or representative designated by it for that purpose, any books, papers, records or memoranda, bearing upon the amount of taxes payable, and to secure other information directly or indirectly relating to the enforcement of this chapter.
Collected 2026-09-03T14:01:51Z. Source file · JSON