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Alabama · Through Act 2026-611

Ala. Code § 45-37-243.10: Exemption.

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Where this section sits in the code
  1. Title 45 Local Laws.
  2. Chapter 37 Jefferson County.
  3. Article 24 Taxation.
  4. Part 4 Tax, Alcohol.
  5. Subpart 1 License Tax.

Any licensee who purchases covered beverages as agent or representative for a private group or party to be used exclusively by such private group or party on a specified date or occasion shall be exempt from the tax imposed by this subpart upon filing with the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties upon such forms that may be required by such official, an application for such exemption and furnishing to the official satisfactory evidence that such covered beverages will be used in strict accord with the terms of this section.

Collected 2026-09-03T14:01:53Z. Source file · JSON

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