Alabama § 28-3-53.2 - “Board” and “Mark Up” Defined; Disposition of Funds; Mark Up Increases.

Full text of Alabama Code of Alabama § 28-3-53.2 — “Board” and “Mark Up” Defined; Disposition of Funds; Mark Up Increases., with citation guidance and answers to common questions.

§ 28-3-53.2. “Board” and “Mark Up” Defined; Disposition of Funds; Mark Up Increases.

(a) The word board, wherever used in this section, shall mean the Alabama Alcoholic Beverage Control Board provided for in Chapter 3, Title 28. The term mark up, wherever used in this section shall mean the percentage amount added to cost plus freight on spirituous or vinous liquors sold by the board, exclusive of taxes heretofore levied with respect thereto.

(b) The total amount of the additional mark up on cost of merchandise, levied by the Alcoholic Beverage Control Board subsequent to June 30, 1983, shall be designated to the credit of the General Fund of the state.

(c) The board shall be prohibited from increasing the mark up on wholesale case lot sales of liquor above 16.99 percent of the cost plus freight subsequent to December 1, 2004.

Source: official Alabama text · Last verified 2026-08-27

Frequently Asked Questions About Alabama § 28-3-53.2

What does Code of Alabama § 28-3-53.2 cover?

Section 28-3-53.2 ("“Board” and “Mark Up” Defined; Disposition of Funds; Mark Up Increases.") 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 § 28-3-53.2?

A common citation format is "Code of Alabama § 28-3-53.2" (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 § 28-3-53.2 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.