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45-49-249.55
Section 45-49-249.55 Reporting requirements. Every wholesale dealer shall furnish to the Mobile
County Tobacco Tax Collector a monthly report, between the 1st and 20th of each month, for
the preceding month, of the sale or delivery of all cigarettes or other tobacco products made
in Mobile County, and of all orders for cigarettes or other tobacco products as enumerated
herein purchased through the wholesale dealer from without Mobile County on a drop shipment,
and consigned direct to the person, firm, corporation, or association of persons ordering
such cigarettes or other tobacco products from without this county through the wholesaler
dealer. Any retail dealer or semijobber of cigarettes or other tobacco products enumerated
herein, purchasing or receiving such commodities from without the county, whether the same
shall have been ordered or purchased through a wholesaler or jobber in this county, or by
drop shipment or otherwise, which the state, county, city, and local tax has not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.55.htm - 2K - Match Info - Similar pages
45-6-241.40
Section 45-6-241.40 Imposition of tobacco tax; stamps; disposition of funds; rules and regulations.
(a)(1) The Bullock County Commission is hereby authorized to impose upon every person, firm,
or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain
tobacco products in Bullock County a county privilege, license, or excise tax in the following
amounts: a. Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute
therefor. b. Five cents ($.05) for each package of cigars or cigarellos, such as Winchester,
which are similar to, and which are packaged like, cigarettes. c. Three cents ($.03) for each
cigar, cheroot, or stogie of any description made of tobacco or any substitute therefor which
are not similar to, nor packaged like, cigarettes as provided for in paragraph b. d. Three
cents ($.03) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug, cut, crimp cut, ready rubbed, and other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.40.htm - 6K - Match Info - Similar pages
45-9-244
Section 45-9-244 Tobacco products. (a) Upon adoption of the Legislature, there is hereby imposed
on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes
tobacco or tobacco products in Chambers County, a county privilege, license, or excise tax
in the following amounts: (1) Twenty-five cents ($.25) for each package of cigarettes made
of tobacco or any substitute therefor. (2) Twelve cents ($.12) for each cigar of any description
made of tobacco or any substitute therefor, but not including cigarette sized and near cigarette
sized cigars which shall be taxed in the same manner as cigarettes under subdivision (1).
(3) Twenty-five cents ($.25) for each sack, can, package, or other container of smoking tobacco,
including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco
which are prepared in such manner suitable for smoking in a pipe or cigarette. (4) Twenty-five
cents ($.25) for each sack, plug, package, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-244.htm - 9K - Match Info - Similar pages
40-25-8
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 of Alabama, which the cigarettes, smoking tobacco, cigars, stogies,
cheroots, chewing tobacco, snuff, or other products taxable under this article shall have
been within the State of Alabama for a period of two hours, or longer, in possession of any
retailer or semijobber not having affixed to the package the stamps as provided in this article,
or in the case of products not requiring a stamp to be affixed where purchase invoices do
not itemize the applicable tobacco taxes, are declared to be contraband goods and may be seized
by the Department of Revenue, or its agents or by any peace officer of the State of Alabama,
without a warrant and the goods shall be delivered to the Department of Revenue for destruction.
Any of the goods, wares, or merchandise when offered for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-8.htm - 3K - Match Info - Similar pages
45-13-245
Section 45-13-245 Levy and collection of tax; disposition of funds. (a)(1) There is imposed
on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes
tobacco or tobacco products in Clarke County, a county privilege, license, or excise tax in
the following manner: a. Five cents ($0.05) for each package of cigarettes, made of tobacco
or any substitute therefor. b. Two cents ($0.02) for each cigar of any description made of
tobacco or any substitute therefor, with the exception of the cigarette sized or near cigarette
sized cigars which may be taxed at the same rate as cigarettes under paragraph a. c. Two cents
($0.02) for each sack, can, package, or other container of smoking tobacco, including granulated,
plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared
in such manner as to be suitable for smoking in a pipe or cigarette. d. Three cents ($0.03)
for each sack, plug, package, or other container of chewing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-245.htm - 6K - Match Info - Similar pages
45-32-247
Section 45-32-247 Levy of tax. (a)(1) The Greene County Commission is hereby authorized to
impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise
consumes tobacco or certain tobacco products in Greene County a county privilege, license,
or excise tax up to the following amounts: a. Five cents ($0.05) for each package of cigarettes,
made of tobacco or any substitute therefor. b. Five cents ($0.05) for each cigar of any description
made of tobacco or any substitute therefor. c. Five cents ($0.05) for each sack, can, package,
or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed,
and other kinds and forms of tobacco which is prepared in such manner as to be suitable for
smoking in a pipe or cigarette. d. Five cents ($0.05) for each sack, plug, package, or other
container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-247.htm - 5K - Match Info - Similar pages
45-4-245
Section 45-4-245 Collection and enforcement; disposition of funds. (a) The Bibb County Commission
is hereby authorized to impose upon every person, firm, or corporation who sells, stores,
delivers, uses, or otherwise consumes tobacco or certain tobacco products in Bibb County a
county privilege, license, or excise tax up to the following amounts: (1) Four cents ($0.04)
for each package of cigarettes, made of tobacco or any substitute therefor. (2) Four cents
($0.04) for each cigar of any description made of tobacco or any substitute therefor. (3)
Four cents ($0.04) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which
is prepared in such manner as to be suitable for smoking in a pipe or cigarette. (4) Four
cents ($0.04) for each sack, plug, package, or other container of chewing tobacco, which tobacco
is prepared in such manner as to be suitable for chewing only and not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-245.htm - 5K - Match Info - Similar pages
13A-12-3.2
Section 13A-12-3.2 Delivery sale to persons under legal minimum age prohibited; acceptance
of purchase order. (a) No person shall make a delivery sale of cigarettes to any individual
who is under the legal minimum age. (b) Each person accepting a purchase order for a delivery
sale shall comply with the provisions of this chapter and all other laws of this state generally
applicable to sales of cigarettes that occur within this state, including, but not limited
to, those laws imposing excise taxes, sales taxes, license and revenue-stamping requirements,
and escrow payment obligations. (c) Violations of the delivery sales statutes shall, in addition
to any other penalty provided by law, be subject to the penalties provided under subsection
(b) of Section 8-19-12. (Act 2006-619, p. 1694, ยง1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-12-3.2.htm - 1K - Match Info - Similar pages
14-1-19
Section 14-1-19 Acceptance and redispensing of unused prescription medications. (a) As used
in this section, the following terms shall have the following meanings: (1) CORRECTIONS FACILITY.
Any facility or program controlled or operated by the state Department of Corrections or any
of its agencies or departments and supported wholly or in part by state funds for the correctional
care of persons or any county jail operated and controlled by the county sheriff and a county.
(2) CUSTOMIZED PATIENT MEDICATION PACKAGE. A package that is prepared by a pharmacist for
a specific patient and that contains two or more prescribed solid oral dosage forms. (3) REPACKAGING.
The process by which the pharmacy prepares a prescription it accepts pursuant to this section
in a unit-dose package, unit-of-issue package or customized patient medication package for
immediate dispensing in accordance with a current prescription. (4) UNIT-DOSE PACKAGE. A package
that contains a single-dose drug with the name,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/14-1-19.htm - 6K - Match Info - Similar pages
20-1-27
Section 20-1-27 Prohibited activities. No person shall engage in any of the following activities
within this state: (1) Manufacture for sale herein, have in his or her possession with intent
to sell, offer or expose for sale, sell, or deliver any article of food or drugs which is
adulterated or misbranded within the meaning of this division. (2) Sell or offer for sale
out-of-date Class A foods which include baby food, infant formula, and potentially hazardous
food. (3)a. Obscure, remove, or otherwise render illegible any information appearing on beverage
labels, packages, or containers related to production information, best before dates, or other
disclosure printed on, affixed to, or appearing on the labels, packages, or containers. b.
This subdivision shall not apply to any alteration of a beverage label, package, or container
made by, or at the direction of, either the owner of the trademark rights to the brand that
appears on the beverage label, package, or container or an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/20-1-27.htm - 2K - Match Info - Similar pages
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