Code of Alabama
Ala. Code § 28-7-24 (2026)
Repealer; Application of Certain Taxes.
✓ official Alabama Legislature (ALISON) text, current July 2026
All laws or parts of laws which conflict or are inconsistent with this chapter are hereby repealed. The taxes imposed by Sections 28-3-200, 28-3-201, 28-3-202, 28-3-203 and 28-3-204 do not apply to the sale of table wine; provided, that, nothing herein contained shall be construed to relieve any person from any tax liability, penalty or forfeiture incurred thereunder or under any local tax, county or municipal, hereby repealed, nor be construed to repeal any provision of law respecting the enforcement of any such tax liability, penalty or forfeiture incurred; provided further, that nothing herein contained shall be construed to repeal or as repealing Chapter 6 of this title.
(Acts 1980, No. 80-382, p. 505, §25.)
Notes of Decisions
Cited in 1
case, 2003–2003 · leading case: Stiff v. Alabama Alcoholic Bev. Control Bd., 878 So. 2d 1138 (Ala. 2003).
Stiff v. Alabama Alcoholic Bev. Control Bd., 878 So. 2d 1138 (Ala. 2003). “[5] § 28-7-24, Ala.Code 1975. William Stiff is an Alabama domiciliary and a consumer of table wine.”
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