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.

40-25-19

Transporting and distributing tobacco products.

40-25-20

Reusing or refilling boxes, packages and containers.

40-25-22

Effect of federal legislation.

40-25-23

Disposition of funds.

40-25-24

Sale, purchase, receipt, etc., of goods not stamped; penalty.

40-25-25

Presumption arising from possession of unstamped tobacco products.

40-25-26

Administration and enforcement of article; examination of books, records, etc.

40-25-27

Supplies provided to department; expenses deducted from collected taxes.

40-25-28

Effect of article on other sections.

40-25-29

Basis of tax levy on cigarettes.

ARTICLE 2

USE TAX

40-25-40

Definitions.

40-25-41

Levied; amount; liability for payment; registration as responsible taxpayers; seizure of contraband.

40-25-42

Returns.

40-25-45

Lien.

40-25-46

Records.

40-25-47

Disposition of funds.

ARTICLE 3

EXCISE TAX ON CIGARETTES

ARTICLE 4

INDIAN RESERVATION TOBACCO VENDORS

40-25-70

Refund of tobacco taxes.


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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