45-14-244.01
Section 45-14-244.01 Addition of tax to tobacco products. Every person, firm, corporation,
club, or association that sells, stores, or receives for the purpose of selling or storing
in Clay County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the
amount of the license or privilege tax levied and assessed to the price of the cigarettes,
cigars, snuff, and smoking tobacco products. It is the purpose and intent of this section
that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation,
club, or association that sells or stores or receives for the purpose of distributing the
cigarettes, cigars, snuff, and smoking tobacco products acting merely as an agent for the
collection of the tax. The dealer, storer, or distributor shall state the amount of the tax
separately from the price of the cigarettes, cigars, snuff, and smoking tobacco products on
all price display signs, sales or delivery slips, bills, and statements which advertise or...

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45-15-243.01
Section 45-15-243.01 Addition of tax to tobacco products. Every person, firm, corporation,
club, or association that sells, stores, or receives, for the purpose of selling or storing
in Cleburne County, any cigarettes, cigars, snuff, and smoking tobacco products shall add
the amount of the license or privilege tax levied and assessed to the price of the cigarettes,
cigars, snuff, and smoking tobacco products. It is the purpose and intent of this part that
the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club,
or association, that sells or stores or receives for the purpose of distributing the cigarettes,
cigars, snuff, and smoking tobacco products, acting merely as an agent for the collection
of the tax. The dealer, storer, or distributor shall state the amount of the tax separately
from the price of the cigarettes, cigars, snuff, and smoking tobacco products, on all price
display signs, sales or delivery slips, bills, and statements which...
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45-18-244.01
Section 45-18-244.01 Addition of tax to tobacco products. Every person, firm, corporation,
club, or association that sells, stores, or receives for the purpose of selling or storing
in Conecuh County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the
amount of the license or privilege tax levied and assessed to the price of the cigarettes,
cigars, snuff, and smoking tobacco products. It is the purpose and intent of this section
that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation,
club, or association, that sells or stores or receives for the purpose of distributing the
cigarettes, cigars, snuff, and smoking tobacco products, acting merely as an agent for the
collection of the tax. The dealer, storer, or distributor shall state the amount of the tax
separately from the price of the cigarettes, cigars, snuff, and smoking tobacco products,
on all price display signs, sales or delivery slips, bills, and statements which...
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45-2-244.131
Section 45-2-244.131 Addition of tax to tobacco products. Every person, firm, corporation,
club, or association that sells, stores, or receives, for the purpose of selling or storing
in Baldwin County, any snuff and smoking tobacco products shall add the amount of the license
or privilege tax levied and assessed to the price of the snuff and smoking tobacco products.
It is the purpose and intent of this section that the tax levied is, in fact, a levy on the
consumer with the person, firm, corporation, club, or association, that sells or stores or
receives for the purpose of distributing the snuff and smoking tobacco products, acting merely
as an agent for the collection of the tax. The dealer, storer, or distributor shall state
the amount of the tax separately from the price of the snuff and smoking tobacco products,
on all price display signs, sales or delivery slips, bills, and statements which advertise
or indicate the price of the snuff and smoking tobacco products. (Act 2003-425,...
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2-16-1
Section 2-16-1 Definitions. When used in this article, the following terms shall have the following
meanings, respectively, unless the context clearly indicates otherwise: (1) PUBLIC HATCHERY.
Any establishment that regularly artificially hatches and sells or offers for sale to the
public baby chicks or the young of any domestic fowl under six weeks of age or hatching eggs
or that does custom hatching. (2) CHICK DEALER or JOBBER. Any person, firm or corporation
that buys baby chicks or turkey poults and sells or offers same for sale. (Acts 1945, No.
481, p. 718, §2.)...
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2-16-3
Section 2-16-3 Permit required; refusal or revocation of permit; appeal and review. (a) No
person, firm or corporation shall operate a public hatchery, and no chick dealer or jobber
shall operate within this state without first obtaining an annual permit from the state Commissioner
of Agriculture and Industries to so operate. The fee to be paid for such annual permit shall
be established by the Board of Agriculture and Industries not to exceed sixty dollars ($60),
which shall be due and payable on January 1 of each year; and, unless such permit fee is paid
within 30 days, a 15 percent delinquent penalty shall be added. All permit fees, including
delinquent penalty fees, shall be paid into the Agricultural Fund of the State Treasury. The
permit may be revoked for a violation of this article or the regulations promulgated under
this article. (b) Any person who is refused a permit or whose permit is revoked may appeal
from the decision of such commissioner to the State Board of...
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45-2-244.008
Section 45-2-244.008 Violation - Duty to affix stamps. (a) It shall be unlawful for any person
to offer for sale either at wholesale or retail in Baldwin County, Alabama, any cigarettes
on which the stamp as herein provided does not appear and the possession of cigarettes in
Baldwin County, Alabama, by a seller in any retail establishment without the proper stamp
thereon shall be prima facie evidence of violation of this by the retail seller. (b) It shall
be the duty and responsibility of all wholesalers and jobbers selling or distributing cigarettes
in Baldwin County, Alabama, to see that the proper stamp is placed on the cigarettes packages
before leaving them in a retail establishment, and it shall be the responsibility of all retail
sellers of cigarettes in Baldwin County, Alabama, to have the proper stamp on all cigarette
packages in their place of business which are offered for sale to the general public and failure
to comply with this provision by wholesalers, jobbers, or retail...
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45-49-249.08
Section 45-49-249.08 Stamps required for sale of cigarettes. (a) It shall be unlawful for any
person to offer for sale, either at wholesale or retail, in Mobile County, any cigarettes
on which the stamp as herein provided does not appear and the possession of cigarettes in
Mobile County by a seller in any retail establishment without the proper stamp thereon, shall
be prima facie evidence of violation of this subpart by the retail seller. (b) It shall be
the duty and responsibility of all wholesalers and jobbers selling or distributing cigarettes
in Mobile County to see that the proper stamp is placed on the cigarette packages before leaving
them in a retail establishment, and it shall be the responsibility of all retail sellers of
cigarettes in Mobile County to have the proper stamp on all cigarette packages in their place
of business which are offered for sale to the general public, and failure to comply with this
provision by wholesalers, jobbers, or retail sellers shall be a...
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40-25-25
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 more than 30 packages of unstamped cigarettes or more
than one box of unstamped cigars, such possession shall be presumed to be for the purpose
of evading the payment of the taxes due thereon. (Acts 1945, No. 368, p. 593, §2.)...
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45-27-247.08
Section 45-27-247.08 Stamps required for sale of cigarettes. (a) It shall be unlawful for any
person to sell or offer for sale either at wholesale or retail in Escambia County, Alabama,
any cigarettes on which the stamp or stamps as herein provided do not appear and the possession
of cigarettes in Escambia County, Alabama, by a seller in any retail establishment without
the proper stamps thereon shall be prima facie evidence of violation of this subpart by the
retail seller. (b) It shall be the duty and responsibility of all wholesalers and jobbers
selling or distributing cigarettes in Escambia County, Alabama, to see that the proper stamp
or stamps are placed on the cigarettes before leaving them in a retail establishment and it
shall be the responsibility of all retail sellers of cigarettes in Escambia County, Alabama,
to have the proper stamp or stamps on all cigarettes in their place of business which are
offered for sale to the general public and failure to comply with this...
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