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2018 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 17A - DRUGS AND CONTROLLED SUBSTANCES EXCISE TAX.
Section 40-17A-16 - Intent of chapter.
Universal Citation: AL Code § 40-17A-16 (2018)
Section 40-17A-16Intent of chapter.
It is declared to be the intent of this chapter to levy this tax upon illegal drugs in an effort to compensate for the lost revenue from a section of the economy that has not heretofore borne its fair share of the tax burden. This chapter is not intended to inculpate anyone or otherwise cause any individual to incriminate himself or herself in violation of that person's constitutional rights.
(Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §16.)
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