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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.


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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