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2018 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 17A - DRUGS AND CONTROLLED SUBSTANCES EXCISE TAX.
Section 40-17A-6 - Exemption of persons registered under Section 20-2-51 or otherwise in lawful possession.
Universal Citation: AL Code § 40-17A-6 (2018)
Section 40-17A-6Exemption of persons registered under Section 20-2-51 or otherwise in lawful possession.
Nothing in this chapter requires persons registered under Section 20-2-51, or otherwise lawfully in possession of marihuana or a controlled substance, to pay the tax required under this chapter.
(Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §6.)
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