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2021 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 25A - Tax on Gummed Cigarette Papers.
Section 40-25A-2 - Tax Levied; Amount.
Universal Citation: AL Code § 40-25A-2 (2021)
Section 40-25A-2
Tax levied; amount.
There is hereby levied a tax of $.25 per package on all gummed cigarette papers sold at wholesale in this state or imported into this state for use, consumption, or sale at retail.
(Acts 1980, No. 80-700, p. 1406, §2.)
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