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45-21-242.04
Section 45-21-242.04 Collection and enforcement; tobacco stamps; monthly report. It shall be
the duty of the Crenshaw County Commission to enforce this part and it shall have the right
to examine the books, reports, and accounts of every dealer, storer, or distributor engaged
in the business for which the tax is levied and to make all rules and regulations for the
collection of the tax. Upon resolution of the Crenshaw County Commission, the State Department
of Revenue is authorized to collect all taxes levied by Crenshaw County under this part. The
resolution must be received and approved by the State Department of Revenue at least two months
prior to the effective date of the collection and administration of the tax. The tax authorized
shall be paid by affixing stamps as required for the payment of the tax imposed by Sections
40-25-1 to 40-25-28, inclusive. In accordance with subsection (q) of Section 40-25-2, in the
event the aforementioned tobacco stamps are not available for...
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8-19-12
Section 8-19-12 Violations. (a) Any person who continuously and willfully violates any provision
of this chapter shall be guilty of a Class A misdemeanor. (b) In addition to any other penalties
set forth in this chapter, a person who violates subdivision (23) of Section 8-19-5: (1) Shall
be guilty of a Class A misdemeanor. (2) Shall be subject to the revocation of any license
or permit pertaining to the sale or distribution of cigarettes or other tobacco products,
including, but not limited to, any license or permit issued by the Commissioner of Revenue
pursuant to Chapter 25 of Title 40. (c) Notwithstanding any other provision of law, any law
enforcement officer or agent of the Department of Revenue shall seize any cigarettes that
are acquired, held, owned, possessed, transported in, imported into, or sold or distributed
in this state in violation of subdivision (23) of Section 8-19-5. Any cigarettes so seized
shall be deemed contraband goods and shall be confiscated and destroyed....
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8-22-4
Section 8-22-4 Definitions. The following terms shall have the meanings ascribed to them in
this section unless otherwise stated and unless the context or subject matter clearly indicates
otherwise: (1) PERSON. Any person, firm, association, organization, partnership, business
trust, joint stock company, company, corporation, or legal entity. (2) MOTOR FUEL. Those products
upon which the state excise tax levied, or defined, in Sections 40-17-1 through 40-17-52 and
40-17-170, as amended, is imposed. (3) WHOLESALER. Includes any person qualified as a wholesaler
of motor fuel with the state Revenue Commissioner, and shall also mean and include any person,
other than a buying pool defined herein, wherever resident or located, who brings or causes
to be brought into this state motor fuel purchased directly from the manufacturer thereof.
(4) WHOLESALE DISTRIBUTION. Any person, or the act of any person, including any affiliate
of such person, in commerce within the state, who purchases motor...
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20-1-20
Section 20-1-20 Definitions. When used in this chapter, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) ARTICLE. When referring to food or drugs, such term is used in the broad and comprehensive
sense and has reference to the food product or the drug product in question. (2) BABY FOOD.
A food which purports to be or is represented for special dietary use as a food for babies
by reason of its special formulation or its particular suitability for children under two
years of age. (3) BOARD. The State Board of Agriculture and Industries. (4) CLASS A FOODS.
Baby food, infant formula, and potentially hazardous food. (5) COMMISSIONER. The Commissioner
of Agriculture and Industries. (6) DEALER. A manufacturer, wholesaler, retailer, jobber, and
similar establishments, mobile or permanent, engaged in the sale of food for consumption on
premises. (7) DEPARTMENT. The Department of Agriculture and Industries. (8)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/20-1-20.htm - 4K - Match Info - Similar pages
45-49-249.50
Section 45-49-249.50 Definitions. For the purposes of this subpart, the following words shall
have the following meanings: (1) BUSINESS RECORDS. All invoices, receipts, ledgers, inventories,
tax returns, balance sheets, reports, and documents of every type, whether prepared or maintained
on paper or electronically. (2) CHEWING TOBACCO. All chewing tobacco prepared in such manner
as to be suitable for chewing only and not suitable for smoking. (3) CIGARS, CHEROOTS, STOGIES,
ETC. A roll for smoking that is of any size or shape and that is made wholly or in part of
tobacco or any substitute therefor, irrespective of whether the tobacco is pure or flavored,
adulterated, or mixed with any other ingredient, if the roll has a wrapper made wholly or
in part of tobacco. (4) FILTERED CIGARS. Filtered cigars that have a cellulose acetate or
similar integrated filter, made of tobacco, or any substitute therefor, and weighing more
than three pounds per 1,000. (5) LITTLE CIGARS. Cigars of all...
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45-49-249.03
Section 45-49-249.03 Use of stamps for payment. The tax herein levied shall be paid through
the use of one stamp as herein provided for. The one stamp shall be used to designate or represent
the county license tax, and municipal license or privilege tax, if any is levied by a municipality
within the county, collected on the sale of each package of cigarettes. It is intended that
this one stamp be used in place of separate stamps for county license taxes and city or town
license or privilege taxes. It is further intended that no city may impose or affix an additional
stamp or stamps. It being the purpose and intent of this subpart that the tax hereby levied
is in fact a levy on the ultimate consumer or user with the wholesaler, distributor, jobber,
or retail dealer acting merely as an agent for the county, and, if appropriate, the city or
town, for the collection and payment of the tax levied by this subpart and any existing city
license or privilege taxes, and the intent being that...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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40-25-18
Section 40-25-18 Evasion of stamp tax. (a) Persons failing to properly affix the required stamps
to any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff
shall be required to pay, as part of the tax imposed hereunder, a penalty of not less than
twenty-five dollars ($25) nor more than five hundred dollars ($500). Each article or commodity
not having proper stamps affixed thereto as herein required shall be deemed a separate offense.
Any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff in
the place of business of any person required by this article to stamp the same shall be prima
facie evidence that they are intended for sale. The Department of Revenue, upon good cause
shown, may waive or remit any penalty or any part thereof provided for in this section. Any
person, firm, corporation, club, or association of persons who has been found guilty of violating
this article and who, after being punished by fine, penalty,...
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40-25-40
Section 40-25-40 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed to them in this section: (1) PERSON. Any individual, firm,
company, partnership, association, corporation, receiver or trustee, or any other group or
combination acting as a unit, and the plural as well as the singular number. (2) DEPARTMENT.
The Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue
of the State of Alabama. (4) STORAGE. Any keeping or retention in this state for any purpose
except sale in the regular course of business or subsequent use solely outside this state
of the commodities subject to the provisions of this article. (5) USE. The exercise of any
right or power over the commodities subject to the provisions of this article, incident to
the ownership of those commodities or by any transaction where possession is given; except,
that it shall not include the sale of those commodities in the regular...
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45-44-246
Section 45-44-246 Levy and collection of tax; disposition of funds. (a)(1) Upon adoption of
a resolution by the Macon County Commission of authorization, there is imposed on every person,
firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or
tobacco products in Macon 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 subdivision (2). 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 kinds...
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