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2019 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17A - Drugs and Controlled Substances Excise Tax.
- Section 40-17A-1 - Definitions.
- Section 40-17A-2 - Administration; manner of payment; collection.
- Section 40-17A-3 - Rules and regulation; official stamps, labels, etc.
- Section 40-17A-4 - Restrictions imposed if tax not paid; stamps.
- Section 40-17A-5 - Effect of chapter on immunity.
- Section 40-17A-6 - Exemption of persons registered under Section 20-2-51 or otherwise in lawful possession.
- Section 40-17A-7 - Method of calculating tax.
- Section 40-17A-8 - Rates.
- Section 40-17A-9 - Penalty; enforcement.
- Section 40-17A-10 - Purchase of stamps, etc.; manufacture of same.
- Section 40-17A-11 - Method and time of affixing stamps; payment due.
- Section 40-17A-12 - Jeopardy assessment; suit to enjoin assessment prohibited; exception; tax and penalties assumed correct.
- Section 40-17A-13 - Confidentiality of records and reports; violation; publishing statistics; applicability of forfeiture laws.
- Section 40-17A-14 - Examination of books, records, etc.
- Section 40-17A-15 - Disposition of revenue.
- Section 40-17A-16 - Intent of chapter.
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