Alabama § 28-3-191 - Transactions Between Wholesalers And/Or Distributors Exempt from Article.
Full text of Alabama Code of Alabama § 28-3-191 — Transactions Between Wholesalers And/Or Distributors Exempt from Article., with citation guidance and answers to common questions.
§ 28-3-191. Transactions Between Wholesalers And/Or Distributors Exempt from Article.
The tax levied by subsection (a) of Section 28-3-190 shall not be imposed upon the sale, trade or barter of malt or brewed beverages by one licensed wholesaler or distributor to another wholesaler or distributor licensed to sell and handle malt or brewed beverages in this state, which transaction is hereby made exempt from said tax; provided, however, that the board shall and the county or municipality may require written reporting of any such transaction in such form as the board may prescribe, or if no form is prescribed by the board, in such form as may be prescribed by the county or municipality.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 28-3-191
What does Code of Alabama § 28-3-191 cover?
Section 28-3-191 ("Transactions Between Wholesalers And/Or Distributors Exempt from Article.") 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 § 28-3-191?
A common citation format is "Code of Alabama § 28-3-191" (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 § 28-3-191 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.