Chapter 1 - Tobacco Tax
- Article 1 Sales Tax.
- Section 40-25-1 Definitions
For the purposes of this article, the following terms shall have the respective meanings ascribed by this section: (1) WHOLESALE DEALER AND JOBBER. Persons, ...
- Section 40-25-2 Who liable for tax; amount; local tax or fee
(a) In addition to all other taxes of every kind now imposed by law, every person, firm, corporation, club or association, within the State ...
- Section 40-25-3 Design, name, etc., of stamps
The Department of Revenue shall design the form and kind of stamps to be used and shall duly adopt and promulgate such form of ...
- Section 40-25-4 Method and time of affixing stamps
The license taxes imposed by this article shall be paid by affixing stamps in the manner and at the time herein set forth. In ...
- Section 40-25-4.1 Wholesalers and distributors to affix stamps
(a) Notwithstanding any other laws, the only persons or businesses who may be licensed to buy and affix the tax stamps of the Alabama ...
- Section 40-25-5 Discounts allowed for handling stamps; consignment of stamps
The Department of Revenue is hereby authorized and directed to have prepared and distributed stamps suitable for denoting the tax on all articles enumerated ...
- Section 40-25-6 Fraud in use or reuse of stamps; counterfeit stamps
Whoever removes or otherwise prepares any Alabama Revenue Stamps with intent to use, or cause the same to be used, after it has already ...
- Section 40-25-7 Drop shipments
Any retail dealer or semijobber of tobacco products enumerated and defined in this article purchasing, or receiving such commodities from without the state, whether ...
- Section 40-25-8 Commodities subject to confiscation
Any cigarettes, smoking tobacco, cigars, stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article found at any point within the State ...
- Section 40-25-9 Procedure when goods are confiscated
In all cases of seizure of any goods, wares, merchandise or other property hereafter made as being subject to forfeiture under provisions of this ...
- Section 40-25-10 Department may compromise confiscation; rules and regulations governing interstate common carriers
The Department of Revenue may in its discretion return any goods confiscated under this article or any part thereof when it is shown that ...
- Section 40-25-11 Statements of common carriers, contract carriers, buses, etc
All common carriers, contract carriers, buses and trucks transporting tobacco products may be required under regulations to be prescribed by the Department of Revenue ...
- Section 40-25-12 Enforcement by inspection; penalties for interfering with inspection
It shall be provided by regulations of the Department of Revenue the methods of breaking packages, forms and kinds of containers and methods of ...
- Section 40-25-13 Records
It shall be the duty of every person, firm, corporation, club, or association of persons, receiving, storing, selling, or handling tobacco products enumerated herein ...
- Section 40-25-14 Filing of monthly report and customs certificates
Each and every wholesaler or jobber qualifying as such with the Department of Revenue shall be required to file a report between the first ...
- Section 40-25-15 Nontaxable sales
(a) A wholesaler or jobber, as defined in Section 40-25-1 and who is duly qualified as such wholesaler or jobber under Section 40-25-16, may ...
- Section 40-25-16 Persons not qualifying as wholesalers or jobbers; permit for wholesalers or jobbers; revocation procedure
No person, firm, corporation, association, or copartnership operating more than one retail store or mercantile establishment within this state under the same ownership, supervision, ...
- Section 40-25-17 Sales by wholesale dealer
Every wholesale dealer in this state shall before shipping, delivering or sending out any one or more articles taxed herein, to any dealer in ...
- Section 40-25-18 Evasion of stamp tax
(a) Persons failing to properly affix the required stamps to any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff shall be required ...
- Section 40-25-19 Transporting and distributing tobacco products
Each and every person, firm, corporation, club, or association transporting and distributing in any manner whatsoever any tobacco products as enumerated and defined herein ...
- Section 40-25-20 Reusing or refilling boxes, packages and containers
Any person, firm, corporation, club, or association of persons, who shall reuse or refill with any tobacco products enumerated herein any box, package or ...
- Section 40-25-22 Effect of federal legislation
Should the collection of any taxes under this article be prevented by the operation of the provisions of the Constitution of the United States ...
- Section 40-25-23 Disposition of funds
All revenues collected under the provisions of this article, except as otherwise provided, shall be paid to the Department of Revenue by check or ...
- Section 40-25-24 Sale, purchase, receipt, etc., of goods not stamped; penalty
It shall be unlawful for any person, firm, or corporation, except as otherwise provided by law, to sell, purchase, transport, receive, or possess any ...
- Section 40-25-25 Presumption arising from possession of unstamped tobacco products
If any person, firm or corporation who is not a regularly licensed dealer in tobacco products shall have in his possession within the state ...
- Section 40-25-26 Administration and enforcement of article; examination of books, records, etc
The Department of Revenue shall administer and enforce the taxes imposed by this article. It shall have the power to enter upon the premises ...
- Section 40-25-27 Supplies provided to department; expenses deducted from collected taxes
There shall be provided for the use of the Department of Revenue "revenue stamps," and such blanks, forms, reports, receipts and any and all ...
- Section 40-25-28 Effect of article on other sections
Nothing in this article shall be construed as affecting Sections 40-12-72 and 40-12-73. ...
- Section 40-25-29 Basis of tax levy on cigarettes
Any excise, license, privilege, or other tax levied on the sale of cigarettes by any county or municipal government within the State of Alabama ...
- Article 2 Use Tax.
- Section 40-25-40 Definitions
For the purpose of this article, the following terms shall have the respective meanings ascribed to them in this section: (1) PERSON. Any individual, ...
- Section 40-25-41 Levied; amount; liability for payment; registration as responsible taxpayers; seizure of contraband
An excise tax is hereby imposed on the storage, use or other consumption in this state of tobacco products purchased at retail in an ...
- Section 40-25-42 Returns
Every person owning or having in his possession or custody tobacco products, the storage, use or other consumption of which is subject to the ...
- Section 40-25-45 Lien
The tax herein levied shall constitute a debt due the State of Alabama and may be collected by civil suit in addition to the ...
- Section 40-25-46 Records
It shall be the duty of every person storing, using or otherwise consuming in this state tobacco products subject to the provisions of this ...
- Section 40-25-47 Disposition of funds
All revenue collected under the provisions of this article shall be paid to the Department of Revenue, and shall be distributed as is provided ...
- Article 3 Excise Tax on Cigarettes.
