CODE OF ALABAMA, TITLE 40, SECTIONS 25-25A

Tobacco Tax & Tax on Gummed Cigarette Papers

Section 25 - Table of Sections
Section	Headnote
ARTICLE 1	Sales Tax
40-25-1	Definitions.
40-25-2	Who liable for tax; amount; local tax or fee.
40-25-2.1	Tax on cigar wrappers.
40-25-2.2	Floor-stock tax on tobacco products owned by permitted wholesaler.
40-25-3	Design, name, etc., of stamps.
40-25-4	Method and time of affixing stamps.
40-25-4.1	Wholesalers and distributors to affix stamps.
40-25-5	Discounts allowed for handling stamps; consignment of stamps.
40-25-6	Fraud in use or reuse of stamps; counterfeit stamps.
40-25-7	Drop shipments.
40-25-8	Commodities subject to confiscation.
40-25-9	Procedure when goods are confiscated.
40-25-10	Department may compromise confiscation; rules and regulations governing interstate common carriers.
40-25-11	Statements of common carriers, contract carriers, buses, etc.
40-25-12	Enforcement by inspection; penalties for interfering with inspection.
40-25-13	Records.
40-25-14	Filing of monthly report and customs certificates.
40-25-15	Nontaxable sales.
40-25-16	Persons not qualifying as wholesalers or jobbers; permit for wholesalers or jobbers; revocation procedure.
40-25-16.1	Monthly reporting requirements; online listing of qualified or registered entities.
40-25-17	Sales by wholesale dealer.
40-25-18	Evasion of stamp tax.

Section 25 - Table of Sections
Section	Headnote
40-25A-1	Definitions.
40-25A-2	Tax levied; amount.
40-25A-3	License required.
40-25A-4	Monthly statement and remittance of tax.
40-25A-6	Penalty for failure to report or keep records.
40-25A-12	Effect on other licenses and taxes.
40-25A-15	Restraint of violators from continuing in business.
40-25A-16	Enforcement of chapter; promulgation of rules and regulations.
40-25A-17	Extensions for making returns authorized.
40-25A-19	Disposition of proceeds.
40-25A-20	Deduction of operating expenses.

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Section 25 - Table of Sections

Section 25 - Table of Sections