Common or Permit Carrier
Common or Permit Carriers may transport and ship wine to Alabama residents in accordance with Title 28, Code of Alabama (1975), Sections 28-3A-6.1 and 28-3A-6.2. Common or permit carriers are required by ALA. ADMIN. CODE Rule, 20-X-9-.08 to file a quarterly return with supporting schedules and reports on or before the first day of the month following the month after the end of the previous quarter of all wine shipments during the quarterly reporting period. If no wine shipments are made by the licensee during any quarter, a zero-activity report affirming no shipments must be filed.