General Provisions | Midpage28-3-1Definitions. (Amended by Act 2026-504)28-3-2Purpose and Construction of Chapter Generally.28-3-3Exceptions for Ethyl Alcohol Intended or Used for Certain Purposes.28-3-4Provisions for Maintenance of Separation of Financial and Business Interests Between Classes of Businesses Regulated by Chapter.28-3-5Retail Dealers to Furnish Duplicate Invoices for Shipments of Alcoholic Beverages Received from Without State to Board.28-3-6Furnishing of Statements of Consignments and Deliveries of Alcoholic Beverages to Board by Common Carriers, Contract Carriers, Etc.; Carriers, Etc., to Permit Examination of Records by Board.28-3-7Persons, Firms, Etc., Receiving, Storing, Selling or Handling Alcoholic Beverages to Preserve Invoices, Books, Papers, Etc., Relating Thereto; Audit and Inspection of Invoices, Books, Etc., by Board.28-3-8Shipment, Delivery, Etc., Within State of Articles Taxed by Chapter by Wholesale Dealers or Distributors Generally; Shipment, Etc., of Same to Federal, Military, Etc., Reservations Within State by Wholesale Dealers or Distributors.28-3-9Wholesalers and Distributors to File Monthly Reports of Alcoholic Beverages Purchased or Received.28-3-10Wholesale Dealers or Distributors to File Monthly Reports as to Orders of Alcoholic Beverages Purchased by Persons, Firms, Etc., Without State.28-3-11Invoices and Receipts to Be Maintained by Persons, Firms, Etc., Selling or Shipping Goods, Merchandise, Etc., to Persons, Firms, Etc., in Another State or to Federal Government for Army, Navy or Marine Purposes; Exemption from Taxation Goods Purchased from Alcoholic Beverage Control Board for Export to Another Country.28-3-12Report of Purchase, Receipt, Etc., of Alcoholic Beverages Not Having Revenue, Etc., Stamps, Crowns or Lids Affixed Thereto.28-3-13Sale Within State of Alcoholic Liquors or Beverages Manufactured Within States Discriminating Against Alcoholic Liquors or Beverages Manufactured, Etc., in This State.28-3-14Procedure for Collection of Due and Unpaid Taxes and Penalties Imposed by Chapter; Lien for Taxes and Penalties.28-3-15Acquisition, Dispensing, Etc., of Alcoholic Beverages, Wine, Etc., for Medicinal, Scientific, Etc., Purposes by Physicians, Dentists, Etc.; Acquisition, Etc., of Wine for Sacramental or Religious Purposes by Ministers, Pastors, Etc.28-3-16Advertising of Alcoholic Beverages.28-3-19Engaging in Prohibited Practices, Refusing to Permit, Etc., Inspections of Premises, Interfering with Confiscation of Contraband Alcoholic Beverages, Etc., by Persons, Firms, Etc., Subject to Taxes Under Chapter.28-3-20Penalties for Violations of Provisions of Chapter or Rules and Regulations of Boards Generally.28-3-21Imposition of Sentence to Hard Labor for County in Lieu of Jail Sentence for Violations of Provisions of Chapter.28-3-22Remittance of Part of Prescribed Penalties by Board; Board Not to Accept Less Than Minimum Penalties.28-3-24Extension of Time of Sale of Alcoholic Beverages on Sunday in County or Municipality Where Sunday Sales Authorized.28-3-25Counties and Municipalities Authorized to Extend Time of Sale of Alcoholic Beverages on Sunday by Resolution or Referendum.