There is a newer version of the Code of Alabama
2016 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 25 - TOBACCO TAX.
Article 1 - Sales Tax.
- Section 40-25-1 - Definitions.
- Section 40-25-2 - Who is liable for tax; amount; local tax or fee.
- Section 40-25-2.1 - Tax on cigar wrappers.
- Section 40-25-2.2 - Floor-stock tax on tobacco products owned by permitted wholesaler.
- 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 40-25-16.1 - Monthly reporting requirements; online listing of qualified or registered entities.
- 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.
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