Alabama § 28-3-201 - Additional 10 Percent Tax - Alcoholic Beverage Control Board Store Fund and General Welfare Purposes.
Full text of Alabama Code of Alabama § 28-3-201 — Additional 10 Percent Tax - Alcoholic Beverage Control Board Store Fund and General Welfare Purposes., with citation guidance and answers to common questions.
§ 28-3-201. Additional 10 Percent Tax - Alcoholic Beverage Control Board Store Fund and General Welfare Purposes.
In addition to all other taxes of every kind now imposed by law and in addition to any marked-up price authorized or required by law, there is hereby levied and shall be collected a tax at the rate of 10 percent upon the selling price of all spirituous or vinous liquors sold by the Alabama Alcoholic Beverage Control Board. The tax hereby imposed shall be collected by the board from the purchaser at the time the purchase price is paid. In computing the proceeds of this tax, the board shall divide the total sales of spirituous and vinous liquors made by it by a factor of 110 and multiply the quotient by 100 and by 10. An amount equal to the quotient multiplied by 100 shall be deposited in the State Treasury to the credit of the Alcoholic Beverage Control Board Store Fund and an amount equal to the quotient multiplied by 10 shall be deposited in the State Treasury to the credit of the Public Welfare Trust Fund and shall be used for general welfare purposes and is hereby appropriated therefor.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 28-3-201
What does Code of Alabama § 28-3-201 cover?
Section 28-3-201 ("Additional 10 Percent Tax - Alcoholic Beverage Control Board Store Fund and General Welfare Purposes.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 28-3-201?
A common citation format is "Code of Alabama § 28-3-201" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 28-3-201 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.