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40-25-5
Section 40-25-5 Discounts allowed for handling stamps; consignment of stamps. The Department
of Revenue is hereby authorized and directed to have prepared and distributed stamps suitable
for denoting the tax on all articles enumerated herein. Any person, firm, corporation, or
association of persons, other than the Department of Revenue, who sells tobacco tax stamps
not affixed to tobacco sold and delivered by them, whether the stamps be genuine or counterfeit,
shall be guilty of a felony and punishable as set out in Section 40-25-6. When wholesalers
or jobbers have qualified as such with the Department of Revenue, as provided in Section 40-25-16,
and desire to purchase stamps as prescribed herein for use on taxable tobaccos sold and delivered
by them, the Department of Revenue shall allow on such sales of tobacco tax stamps a discount
of 4.75 percent on the entire amount of the sale. Where wholesalers or jobbers are entitled
to purchase stamps at a discount as herein provided, instead...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-5.htm - 2K - Match Info - Similar pages
37-3-33
Section 37-3-33 Municipal privilege license fees or taxes. (a) Any incorporated city or town
in this state shall have the right by proper ordinance to tax and collect reasonable privilege
license fees or taxes from any motor bus terminal or any person operating any terminal or
station facilities for transportation of passengers, property or express transported by motor
carrier and any motor carrier as defined by this chapter where such motor carrier does business
in said city or town by receiving passengers or freight for transportation for hire between
said city or town and another point in Alabama; provided, that said privilege license or tax
shall not exceed the sum of $25.00 in incorporated cities or towns of less than 5,000 inhabitants,
that said privilege license or tax shall not exceed the sum of $100.00 in incorporated cities
or towns of over 5,000 and less than 25,000 inhabitants, that said privilege license or tax
shall not exceed the sum of $200.00 in incorporated cities or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-3-33.htm - 2K - Match Info - Similar pages
40-25-19
Section 40-25-19 Transporting and distributing tobacco products. Each and every person, firm,
corporation, club, or association transporting and distributing in any manner whatsoever any
tobacco products as enumerated and defined herein within the State of Alabama who has not
a privilege license as prescribed in Sections 40-12-72 and 40-12-73 shall before transporting
or distributing any of such tobacco products as enumerated and defined herein secure a permit
from the Department of Revenue. The Department of Revenue shall, before issuing such permit,
charge and collect annually a fee of $50 from each such person, firm, corporation, club, or
association for transporting or distributing in any manner whatsoever any tobacco products
as enumerated and defined herein. Each person, firm, corporation, club, or association securing
a permit as hereinbefore provided for, shall be allowed for each such permit so secured one
vehicle for the purpose of transporting or distributing such tobacco...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-19.htm - 2K - Match Info - Similar pages
40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure requirements;
taxpayer notification. (a) The Department of Revenue, a governing body of a self-administered
county or municipality, or an agent of such a municipality or county may not conduct an examination
of a taxpayer's books and records for compliance with applicable sales, use, rental, or lodgings
tax laws except in accordance with this section and with the Alabama Taxpayers' Bill of Rights
and Uniform Revenue Procedures Act. (b) Additional sales, use, rental, or lodgings tax may
be assessed by the Department of Revenue, a governing body of a self-administered county or
municipality, or an agent of such a municipality or county within any applicable period allowed
pursuant to Section 40-2A-7(b), even though a preliminary or final assessment has previously
been entered by the Department of Revenue, a governing body of a self-administered county
or municipality, or an agent of such a municipality...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-13.htm - 9K - Match Info - Similar pages
40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor
Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability
Program or "WRAP". (b) For the purpose of this article, the following words shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations such
as warehousing, shipping, and storage of product, and who holds a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-260.htm - 8K - Match Info - Similar pages
40-25-13
Section 40-25-13 Records. It shall be the duty of every person, firm, corporation, club, or
association of persons, receiving, storing, selling, or handling tobacco products enumerated
herein in any manner whatsoever to keep and preserve all invoices, books, papers, cancelled
checks, or other memoranda touching the purchase, sale, exchange, or receipt of any and all
tobacco products enumerated herein. All such invoices, books, papers, cancelled checks, or
other memoranda shall be subject to audit and inspection by any duly authorized representative
of the Department of Revenue at any and all times. Each operator of a retail outlet shall
receive, examine, and retain the purchase invoice from the source of the tobacco products
for every purchase of tobacco products for a period of 90 days at the retail location. At
the end of the 90 days, the purchase records shall be maintained with the required books and
records for a period of three years from the date of purchase. Invoices received...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-13.htm - 2K - Match Info - Similar pages
40-25-14
Section 40-25-14 Filing of monthly report and customs certificates. Each and every wholesaler
or jobber qualifying as such with the Department of Revenue shall be required to file a report
between the first and twentieth of each month, covering the purchase or receipt by them of
all tobacco products enumerated and defined herein during the preceding month. Said report
shall give in detail the different kinds and quantities of tobacco products so purchased or
received by them during the preceding month. The Department of Revenue shall furnish any person
seeking to bring an action under Section 8-19-10 with information permitting the identification
of a distributor which has affixed a stamp to a package of cigarettes in accordance with this
section. In addition, between the first and twentieth of each month, each person licensed
to affix the state tax stamp to cigarettes shall file with the Department of Revenue, for
all cigarettes imported into the United States to which such person has...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-14.htm - 1K - Match Info - Similar pages
40-25-7
Section 40-25-7 Drop shipments. Any retail dealer or semijobber of tobacco products enumerated
and defined in this article purchasing, or receiving such commodities from without the state,
whether the same shall have been ordered or purchased through a wholesaler or jobber in this
state, or by drop shipment or otherwise, shall within 12 hours of receipt of such tobacco
products, provide electronically, a true duplicate invoice of all such purchases or receipts
to the Department of Revenue, the invoice carrying the name of the person or firm from whom
or through whom such purchases or shipments of the tobacco products so received, showing kinds
and quantities. Any retail dealer or semijobber failing or refusing to furnish duplicate invoices,
in both the manner and time allowed, may be subject to a department imposed penalty of not
less than one thousand dollars ($1,000) nor more than five thousand dollars ($5,000), to be
multiplied by the sum of the current violation plus prior...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-7.htm - 1K - Match Info - Similar pages
45-10-245.02
Section 45-10-245.02 Tobacco stamps. The tax hereby levied shall be paid by affixing stamps
as is required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28.
The State Department of Revenue shall have the same duties relative to the preparation and
sale of stamps to evidence the payment of such tax that it has relative to the preparation
and sale of stamps under those sections and may exercise the same powers and perform the same
duties in the same manner relative to the collection of the tax hereby levied that it does
relative to the collection of that tax. In accordance with Section 40-25-2(q), in the event
the aforementioned tobacco stamps are not available, for affixing to tobacco products packages
and containers, or by the authority of a duly promulgated regulation eliminating the requirement
of affixing stamps, the Commissioner of Revenue may require a monthly report in lieu of stamps
to report the amount of tax due. The monthly report shall be in a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-245.02.htm - 1K - Match Info - Similar pages
45-49-249.51
Section 45-49-249.51 Amount of tax. This subpart applies to the collection and enforcement
of all county privilege, license, or excise taxes levied or authorized to be levied by local
law or resolution of the Mobile County Commission on the sale, distribution, storage, use,
or otherwise consumption of cigarette and other tobacco products in the county whether collected
by the State Department of Revenue or the Mobile County Commission prior to October 1, 2019,
and set out below in the total, cumulative amount of tax on each item: (1) Twenty cents ($0.20)
for each package of cigarettes made of tobacco or any substitute therefor. (2) Twenty-one
cents ($0.21) for each cigar stick of any description made of tobacco or any substitute therefor,
with the exception of cigarette-sized or near-cigarette-sized cigars which shall be taxed
at the same rate as cigarettes. (3) Twenty-three cents ($0.23) for each sack, can, package,
or other container of smoking tobacco, including granulated, plug...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.51.htm - 1K - Match Info - Similar pages
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