Chapter 25. Tobacco Tax
Article 1. Sales Tax
- Ala. Code § 40-25-1 (1975) Definitions
- Ala. Code § 40-25-2 (1975) Who Is Liable For Tax; Amount; Local Tax Or Fee
- Ala. Code § 40-25-2.1 (1975) Tax On Cigar Wrappers
- Ala. Code § 40-25-3 (1975) Design, Name, Etc., of Stamps
- Ala. Code § 40-25-4 (1975) Method and Time of Affixing Stamps
- Ala. Code § 40-25-4.1 (1975) Wholesalers and Distributors to Affix Stamps
- Ala. Code § 40-25-5 (1975) Discounts Allowed For Handling Stamps; Consignment of Stamps
- Ala. Code § 40-25-6 (1975) Fraud In Use Or Reuse of Stamps; Counterfeit Stamps
- Ala. Code § 40-25-7 (1975) Drop Shipments
- Ala. Code § 40-25-8 (1975) Commodities Subject to Confiscation
- Ala. Code § 40-25-8.1 (1975) Tobacco Permit Or Transporters Permit Required
- Ala. Code § 40-25-8.2 (1975) Proof of Destination of Tobacco Products
- Ala. Code § 40-25-9 (1975) Procedure When Goods Are Confiscated
- Ala. Code § 40-25-10 (1975) Department May Compromise Confiscation; Rules and Regulations Governing Interstate Common Carriers
- Ala. Code § 40-25-11 (1975) Statements of Common Carriers, Contract Carriers, Buses, Etc
- Ala. Code § 40-25-12 (1975) Enforcement By Inspection; Penalties For Interfering With Inspection
- Ala. Code § 40-25-13 (1975) Records
- Ala. Code § 40-25-14 (1975) Filing of Monthly Report and Customs Certificates
- Ala. Code § 40-25-15 (1975) Nontaxable Sales
- Ala. Code § 40-25-16 (1975) Persons Not Qualifying As Wholesalers Or Jobbers; Permit For Wholesalers Or Jobbers; Revocation Procedure
- Ala. Code § 40-25-16.1 (1975) Monthly Reporting Requirements; Online Listing of Qualified Or Registered Entities
- Ala. Code § 40-25-17 (1975) Sales By Wholesale Dealer
- Ala. Code § 40-25-18 (1975) Evasion of Stamp Tax
- Ala. Code § 40-25-19 (1975) Transporting and Distributing Tobacco Products
- Ala. Code § 40-25-20 (1975) Reusing Or Refilling Boxes, Packages and Containers
- Ala. Code § 40-25-22 (1975) Effect of Federal Legislation
- Ala. Code § 40-25-2.2 (1975) Floor-Stock Tax On Tobacco Products Owned By Permitted Wholesaler
- Ala. Code § 40-25-23 (1975) Disposition of Funds
- Ala. Code § 40-25-24 (1975) Sale, Purchase, Receipt, Etc., of Goods Not Stamped; Penalty
- Ala. Code § 40-25-25 (1975) Presumption Arising From Possession of Unstamped Tobacco Products
- Ala. Code § 40-25-26 (1975) Administration and Enforcement of Article; Examination of Books, Records, Etc
- Ala. Code § 40-25-26.1 (1975) Rules
- Ala. Code § 40-25-27 (1975) Supplies Provided to Department; Expenses Deducted From Collected Taxes
- Ala. Code § 40-25-28 (1975) Effect of Article On Other Sections
- Ala. Code § 40-25-29 (1975) Basis of Tax Levy On Cigarettes
Article 2. Use Tax
- Ala. Code § 40-25-40 (1975) Definitions
- Ala. Code § 40-25-41 (1975) Levied; Amount; Liability For Payment; Registration As Responsible Taxpayers; Seizure of Contraband
- Ala. Code § 40-25-42 (1975) Returns
- Ala. Code § 40-25-45 (1975) Lien
- Ala. Code § 40-25-46 (1975) Records
- Ala. Code § 40-25-47 (1975) Disposition of Funds
Article 4. Indian Reservation Tobacco Vendors