Alabama Chapter 25 — TOBACCO TAX.
Article 1 Sales Tax.
- Section 40-25-1 — Definitions.
- Section 40-25-2 — Who liable for tax; amount; local tax or fee.
- Section 40-25-3 — Design, name, etc., of stamps.
- Section 40-25-4 — Method and time of affixing stamps.
- Section 40-25-4.1 — Wholesalers and distributors to affix stamps.
- Section 40-25-5 — Discounts allowed for handling stamps; consignment of stamps.
- Section 40-25-6 — Fraud in use or reuse of stamps; counterfeit stamps.
- Section 40-25-7 — Drop shipments.
- Section 40-25-8 — Commodities subject to confiscation.
- Section 40-25-9 — Procedure when goods are confiscated.
- Section 40-25-10 — Department may compromise confiscation; rules and regulations governing interstate common carriers.
- Section 40-25-11 — Statements of common carriers, contract carriers, buses, etc.
- Section 40-25-12 — Enforcement by inspection; penalties for interfering with inspection.
- Section 40-25-13 — Records.
- Section 40-25-14 — Filing of monthly report and customs certificates.
- Section 40-25-15 — Nontaxable sales.
- Section 40-25-16 — Persons not qualifying as wholesalers or jobbers; permit for wholesalers or jobbers; revocation procedure.
- Section 40-25-17 — Sales by wholesale dealer.
- Section 40-25-18 — Evasion of stamp tax.
- Section 40-25-19 — Transporting and distributing tobacco products.
- Section 40-25-20 — Reusing or refilling boxes, packages and containers.
- Section 40-25-22 — Effect of federal legislation.
- Section 40-25-23 — Disposition of funds.
- Section 40-25-24 — Sale, purchase, receipt, etc., of goods not stamped; penalty.
- Section 40-25-25 — Presumption arising from possession of unstamped tobacco products.
- Section 40-25-26 — Administration and enforcement of article; examination of books, records, etc.
- Section 40-25-27 — Supplies provided to department; expenses deducted from collected taxes.
- Section 40-25-28 — Effect of article on other sections.
- Section 40-25-29 — Basis of tax levy on cigarettes.
Article 2 Use Tax.
- Section 40-25-40 — Definitions.
- Section 40-25-41 — Levied; amount; liability for payment; registration as responsible taxpayers; seizure of contraband.
- Section 40-25-42 — Returns.
- Section 40-25-45 — Lien.
- Section 40-25-46 — Records.
- Section 40-25-47 — Disposition of funds.