STATE STATUTES & CODES
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
ALABAMA STATUTES AND CODES
Section 28-3-53.2 "Board" and "mark up" defined; additional mark up credited to General Fund.
"Board" and "mark up" defined; additional mark up credited to General Fund.
(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 and fortified wine above 16.99 percent of the cost plus freight subsequent to December 1, 2004.
(Acts 1983, No. 83-427, p. 607, §§1, 2; Act 2004-266, p. 368, §1.)