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Alabama Tobacco Tax Laws
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CODE OF ALABAMA, TITLE 40, SECTIONS 25-25A

Tobacco Tax & Tax on Gummed Cigarette Papers

Section 25 - Table of Sections

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

 

 

 

Section 25 - Table of Sections

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

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