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40-25-11
Section 40-25-11 Statements of common carriers, contract carriers, buses, etc. All common
carriers, contract carriers, buses and trucks transporting tobacco products may be required
under regulations to be prescribed by the Department of Revenue to transmit to the Department
of Revenue a periodic statement of such consignments or deliveries of tobacco products showing
date, point of origin, point of delivery and to whom delivered, and time of delivery, and
all common carriers, buses or trucks shall permit examination by the Department of Revenue
or its agents of their records relating to shipment or receipt of tobacco products. The common
carriers, buses and trucks shall permit the examination and investigation of their records
of shipment or receipts relating to tobacco products, when and wherever it is deemed advisable
and necessary by the Department of Revenue or its agents in the enforcement of this article.
Inspectors, stamp deputies and other duly authorized agents of the...
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28-3-6
Section 28-3-6 Furnishing of statements of consignments and deliveries of alcoholic
beverages to board by common carriers, contract carriers, etc.; carriers, etc., to permit
examination of records by board. All common carriers, contract carriers, buses and trucks
transporting alcoholic beverages may be required under regulations to be prescribed by the
board to transmit to said board a periodic statement of such consignments or deliveries of
alcoholic beverages, showing date, point of origin, point of delivery, to whom delivered and
time of delivery. All common carriers, contract carriers, buses or trucks shall permit the
examination by the board or its agents of their records relating to shipment or receipt of
alcoholic beverages at any time and place the board or its agents may deem it advisable and
necessary to the enforcement of this chapter. Inspectors or any duly authorized agents of
the board, on proper identification, may make such examination. Any person, firm, corporation,...
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40-19-2
Section 40-19-2 To whom tax paid; Motor Carrier Fund, exemptions. (a) The mileage tax
required under the provisions of this chapter to be paid by the contract carriers and common
carriers, subject to the provisions of this chapter, to the state as compensation for use
of the public highways of the state shall be paid to the Department of Revenue as required
under this chapter. All said mileage taxes, fees, and penalties collected by the Department
of Revenue shall be paid into the Treasury upon receipt thereof and shall be kept separate
and apart by the Treasurer in said fund, to be known as the Motor Carrier Fund. (b) All tour
buses are exempt from the tax imposed by this chapter. (c) All vehicles used as a "chartered
party" vehicle and used in support of a "charter party" contract in compliance
with International Registration Plan (IRP), requirements shall be exempt from the tax imposed
by this chapter when used in support of a charter party contract. (Acts 1935, No. 194, p.
256;...
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40-25-15
Section 40-25-15 Nontaxable sales. (a) A wholesaler or jobber, as defined in Section
40-25-1 and who is duly qualified as such wholesaler or jobber under Section 40-25-16,
may sell tobacco products enumerated herein without the Alabama Revenue Stamps affixed thereto;
provided, that: Such products are sold and shipped or delivered in interstate commerce to
a person outside of this state, and such wholesaler or jobber shall have on file, for a period
of three years, subject to inspection by the department, a record of such sale, and also the
original purchase order, and a copy of the invoice therefor, and a receipt from a common carrier,
contract carrier or post office showing shipment for delivery in such other state, or, if
delivered by such dealer to the purchaser at a point outside of the State of Alabama, a receipt
showing such delivery in addition to the record, original purchase order and copy of the invoice
relating to such sale. (b) Such duly qualified wholesaler or jobber may...
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37-3-4
Section 37-3-4 Exemptions. (a) This chapter shall not be construed to apply to: (1)a.
School buses or other motor vehicles which are owned by county boards of education or under
contract with county boards of education, regardless of whether or not the school buses and
other motor vehicles are being used exclusively for the transportation of school children
and school teachers to and from school and provided the school buses and other motor vehicles
do not take on passengers for fare on a certificated route. b. Motor vehicles for hire while
operating wholly within the limits of a city or incorporated town or within the police jurisdiction
thereof, or between two or more incorporated towns or cities whose city limits join or are
contiguous or whose police jurisdictions join or are contiguous. c. Motor vehicles while used
in the transportation of property when the owner of the vehicle is legally and regularly engaged
in the business of selling such property and is the owner and has the...
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40-19-13
Section 40-19-13 Department of Revenue to prescribe rules, etc. The Department of Revenue
is empowered and directed to collect all of the mileage taxes under this chapter. In order
to ascertain the mileage traveled in this state by motor vehicles subject to the provisions
of this chapter, the Department of Revenue shall prescribe the records to be kept and reports
to be made by said contract carriers and common carriers subject to said section; and,
on or before the fifteenth day of each month, each such carrier shall file with the Department
of Revenue, in accordance with its requirements, a statement verified under oath by the carrier,
or by a person having knowledge of the facts and duly designated therefor by the carrier,
showing the mileage traveled in this state by each motor vehicle subject to the provisions
of this chapter, operated by such carrier during the preceding calendar month, and shall,
at the time of filing of such report, pay to the Department of Revenue the mileage...
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40-25-4
Section 40-25-4 Method and time of affixing stamps. The license taxes imposed by this
article shall be paid by affixing stamps in the manner and at the time herein set forth. In
the case of cigars, stogies, cheroots, chewing tobacco, and like products, the stamps shall
be affixed to the box or container in which or from which normally sold at retail. In the
case of cigarettes, smoking tobacco, and snuff, the stamps shall be affixed to each individual
package. Time allowed for affixing stamps shall be as follows: Every wholesale or retail dealer
in this state, except wholesalers who are issued a permit by the Department of Revenue, shall
immediately after receipt of any unstamped cigars, stogies, cheroots, chewing tobacco, cigarettes,
smoking tobacco, or snuff, unless sooner offered for sale, cause the same to have the requisite
denominations and amount of stamp or stamps to represent the tax affixed as stated herein.
The stamping of the cigars, stogies, cheroots, chewing tobacco,...
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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...
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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...
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45-14-244.02
Section 45-14-244.02 Collection of tax; stamps. It shall be unlawful for any dealer,
storer, or distributor engaged in or continuing in the business in Clay County for which the
tax is levied to fail or refuse to add to the sales price and collect from the purchaser the
amount due to Clay County on account of the tax herein provided, to refund or offer to refund
all or any part of the amount collected or absorbed, or advertise directly or indirectly,
the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or
association violating this section shall be subject to a civil penalty of not less
than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation
of this section shall constitute a separate offense. (1) The State Department of Revenue
may collect all taxes levied pursuant to this part at the same time and in the same manner
as state sales and use taxes are collected. (2) The tax levied herein shall be paid by affixing...
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