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2018 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 17A - DRUGS AND CONTROLLED SUBSTANCES EXCISE TAX.
Section 40-17A-4 - Restrictions imposed if tax not paid; stamps.
Universal Citation: AL Code § 40-17A-4 (2018)
Section 40-17A-4Restrictions imposed if tax not paid; stamps.
No dealer may possess, distribute, sell, transport, import, transfer, or otherwise use any marihuana or controlled substance upon which a tax is imposed by Section 40-17A-8 unless the tax has been paid on the marihuana or other controlled substance as evidenced by a stamp or other official indicia.
(Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §4.)
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