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40-17A-11
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 40-17A-8, and if the indicia evidencing the payment of the tax
have not already been affixed, the dealer shall have them permanently affixed on the marihuana
or controlled substance immediately after receiving the substance. Each stamp or other official
indicia may be used only once. (b) Payable on possession. Taxes imposed upon marihuana or
controlled substances by this chapter are due and payable immediately upon acquisition or
possession in this state by a dealer. (Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §11.)...
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40-17A-7
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
the substance or by number of dosage units in the dealer's possession. (Acts 1988, 1st Ex.
Sess., No. 88-785, p. 218, §7.)...
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40-17A-4
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-8 unless the tax has been paid on the marihuana
or other controlled substance as evidenced by a stamp or other official indicia. (Acts 1988,
1st Ex. Sess., No. 88-785, p. 218, §4.)...
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40-17A-6
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 tax required
under this chapter. (Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §6.)...
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40-17A-1
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
Commissioner of Revenue. (2) CONTROLLED SUBSTANCE. Any drug or substance, whether real or
counterfeit, as defined in the Alabama Uniform Controlled Substances Act, that is held, possessed,
transported, transferred, sold, or offered to be sold in violation of Alabama laws. "Controlled
substance," as used in this chapter, does not include marihuana. (3) DEALER. A person
who in violation of Alabama law manufactures, produces, ships, sells, uses, distributes, transports,
or imports into Alabama or in any manner acquires or possesses more than 42 1/2 grams of marihuana,
or seven or more grams of any controlled substance, or 10 or more dosage units of any controlled
substance which is not sold by weight, or dosage units, shall include the weight or dosage
units of the substance whether pure, impure, or...
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12-19-181
Section 12-19-181 Schedule and distribution of additional fees. (a) In addition to any other
docket fees provided by law, including, but not limited to, the docket fees provided in Sections
12-19-171 and 12-19-176, the following fees shall be automatically assessed in cases in municipal,
juvenile, district, and circuit courts upon conviction or adjudication of the defendant of
any of the following offenses: (1) Unlawful possession of marihuana in the second degree in
violation of Section 13A-12-214 ...$40. (2) Possession of drug paraphernalia, misdemeanor
conviction or adjudication, in violation of subsection (c) of Section 13A-12-260 ...$40. (3)
Delivery, sale, manufacture, etc. of drug paraphernalia in violation of subsection (d) of
Section 13A-12-260: a. Misdemeanor ...$40. b. Felony ...$60. (4) Felony unlawful possession
of a controlled substance in violation of Sections 13A-12-212 and 13A-12-213 ...$60. (5) Obtaining
a...
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13A-12-260
Section 13A-12-260 Drug paraphernalia; use or possession; delivery or sale; forfeiture. (a)
Definition of "drug paraphernalia". As used in this section, the term "drug
paraphernalia" means all equipment, products, and materials of any kind which are used,
intended for use, or designed for use, in planting, propagating, cultivating, growing, harvesting,
manufacturing, compounding, converting, producing, processing, preparing, testing, analyzing,
packaging, repackaging, storing, containing, concealing, injecting, ingesting, inhaling, or
otherwise introducing into the human body a controlled substance in violation of the controlled
substances laws of this state. It includes but is not limited to: (1) Kits used, intended
for use, or designed for use in planting, propagating, cultivating, growing, or harvesting
of any species of plant which is a controlled substance or from which a controlled substance
can be derived; (2) Kits used, intended for use, or designed for use in manufacturing,...
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20-2-23
Section 20-2-23 Schedule I - Listing of controlled substances. (a) The Legislature finds the
following: (1) New synthetic substances are being created which are not controlled under the
provisions of existing state law but which have a potential for abuse similar to or greater
than that for substances controlled under existing state law. These new synthetic substances
are called "synthetic controlled substances or synthetic controlled substance analogues"
and can be designed to produce a desired pharmacological effect and to evade the controlling
statutory provisions. Synthetic controlled substances or synthetic controlled substance analogues
are being manufactured, distributed, possessed, and used as substitutes for controlled substances.
(2) The hazards attributable to the traffic in and use of a synthetic controlled substance
or synthetic controlled substance analogues are increased because their unregulated manufacture
produces variations in purity and concentration. (3) Many new...
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40-12-172
Section 40-12-172 Transient dealers. Each person doing business as a transient dealer as defined
in this section and who does not pay the privilege license under Section 40-12-73 or the license
permit under Section 40-25-19 shall pay an annual license tax to the state of $30. The payment
of one state license shall authorize such transient dealer to engage in such business in any
county in the state upon the payment of a county license of $5 in each such county. When used
in this section, the words "transient dealer" shall be held to include any person
or persons who shall be embraced in any of the following classifications: All persons acting
for themselves or as an agent, employee, salesman or in any capacity for another, whether
as owner, bailee or other custodian of goods, wares, and merchandise and going from person
to person, dealer to dealer, house to house or place to place and selling or offering to sell,
exchanging or offering to exchange, for resale by a retailer, any goods,...
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40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns, maintains
or keeps in this state a manufactured home as defined according to subsection (n) of this
section, except a manufactured home that constitutes a part of the inventory of a manufacturer
or dealer, shall pay an annual registration fee of $24 for an owner occupied single wide (one
transportable module) manufactured home, $48 for an owner occupied double wide or larger (two
or more transportable modules) manufactured home, $48 for a commercial single wide (one transportable
module) manufactured home, or $96 for a commercial double wide or larger (two or more transportable
modules) manufactured home, provided, however, that any manufactured home 10 years of age
or greater but less than 20 years of age shall pay 75 percent of the above stated fees, and
any manufactured home 20 years of age or greater shall pay 50 percent of the above stated
fees; and upon payment thereof such owner shall be...
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