2019 Code of Alabama
Title 45 - Local Laws.
Chapter 23 - Dale County.
Article 24 - Taxation.
Part 3 - Tax, Tobacco.
Section 45-23-242.02 - Tobacco stamps.

Universal Citation: AL Code § 45-23-242.02 (2019)
Section 45-23-242.02Tobacco stamps.

The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence the payment of such tax that it has relative to the preparation and sale of stamps under those sections and may exercise the same powers and perform the same duties in the same manner relative to the collection of the tax hereby levied that it does relative to the collection of that tax.

(Act 86-695, 1st Sp. Sess., p. 100, §3.)
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