Chapter 1 - Drugs And Controlled Substances Excise Tax
- Section 40-17A-1 Definitions
As used in this chapter, the following words shall have the meanings herein ascribed, except where the context directly requires otherwise: (1) COMMISSIONER. The ...
- Section 40-17A-2 Administration; manner of payment; collection
The Commissioner of Revenue shall administer the provisions of this chapter. Payments required by this chapter shall be made to the commissioner on the ...
- Section 40-17A-3 Rules and regulation; official stamps, labels, etc
The said commissioner may promulgate rules and regulations necessary to enforce and administer the revenue and taxation provisions of this chapter and shall adopt ...
- Section 40-17A-4 Restrictions imposed if tax not paid; stamps
No dealer may possess, distribute, sell, transport, import, transfer, or otherwise use any marihuana or controlled substance upon which a tax is imposed by ...
- Section 40-17A-5 Effect of chapter on immunity
Nothing in this chapter may in any manner provide immunity for a dealer from criminal prosecution pursuant to Alabama law. ...
- Section 40-17A-6 Exemption of persons registered under Section 20-2-51 or otherwise in lawful possession
Nothing in this chapter requires persons registered under Section 20-2-51, or otherwise lawfully in possession of marihuana or a controlled substance, to pay the ...
- Section 40-17A-7 Method of calculating tax
For the purpose of calculating the tax under Section 40-17A-8, an amount of marihuana or other controlled substance is measured by the weight of ...
- Section 40-17A-8 Rates
A tax is imposed on marihuana and controlled substances as defined in Section 40-17A-1 at the following rates: (1) On each gram of marihuana, ...
- Section 40-17A-9 Penalty; enforcement
(a) Any dealer violating this chapter is subject to a penalty of 100 percent of the tax in addition to the tax imposed by ...
- Section 40-17A-10 Purchase of stamps, etc.; manufacture of same
Official stamps, labels, or other indicia to be affixed to all marihuana or controlled substances shall be purchased from the Department of Revenue. The ...
- Section 40-17A-11 Method and time of affixing stamps; payment due
(a) When a dealer purchases, acquires, transports, or imports into this state marihuana or controlled substances on which a tax is imposed by Section ...
- Section 40-17A-12 Jeopardy assessment; suit to enjoin assessment prohibited; exception; tax and penalties assumed correct
(a) An assessment for a dealer not possessing stamps or other official indicia showing that the tax has been paid shall be considered a ...
- Section 40-17A-13 Confidentiality of records and reports; violation; publishing statistics; applicability of forfeiture laws
(a) Notwithstanding any law to the contrary, neither the commissioner nor a public employee may reveal facts contained in a report or return required ...
- Section 40-17A-14 Examination of books, records, etc
For the purpose of determining the correctness of any return, determining the amount of tax that should have been paid, determining whether or not ...
- Section 40-17A-15 Disposition of revenue
All taxes or other funds received or collected by the Department of Revenue of the State of Alabama under the provisions of this chapter ...
- Section 40-17A-16 Intent of chapter
It is declared to be the intent of this chapter to levy this tax upon illegal drugs in an effort to compensate for the ...
