Alabama § 28-3-281 - Collection and Distribution of Proceeds.
Full text of Alabama Code of Alabama § 28-3-281 — Collection and Distribution of Proceeds., with citation guidance and answers to common questions.
§ 28-3-281. Collection and Distribution of Proceeds.
(a) The Alcoholic Beverage Control Board shall collect the revenues generated by this article in the same manner as other taxes and fees collected by the board. The sales taxes as collected by the Alcoholic Beverage Control Board on retail sales shall be paid to the Department of Revenue.
(b) The Department of Revenue shall redistribute the proceeds collected within each locality to the respective localities.
(c) The Department of Revenue shall withhold any reasonable charges incurred by the department in handling the taxes which charges shall be prorated on the basis of the sum collected; provided, however, the charges shall not exceed a sum equal to five percent of the amount collected.
(d) The Department of Revenue shall prepare and distribute the reports, forms, and other information as may be necessary for the collection and distribution of the taxes.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 28-3-281
What does Code of Alabama § 28-3-281 cover?
Section 28-3-281 ("Collection and Distribution of Proceeds.") 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 § 28-3-281?
A common citation format is "Code of Alabama § 28-3-281" (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 § 28-3-281 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.