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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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6-12A-5
Section 6-12A-5 Reporting to commissioner; disclosure; escrow fund. (a) Reporting by wholesalers
and distributors. Not later than 20 days after the end of each month, and more frequently
if so directed by the commissioner, each wholesaler and distributor shall submit all the information
the commissioner requires to facilitate compliance with this chapter, including, but not limited
to, a list by brand family of the total number of cigarettes or in the case of roll your own,
the equivalent stick count for which the wholesalers and distributors affixed stamps during
the previous month or otherwise paid the tax due for any cigarettes. The wholesaler or distributor
shall maintain, and make available to the commissioner, all invoices and documentation of
sales of all non-participating manufacturer cigarettes and any other information relied upon
in reporting to the commissioner for a period of five years. (b) Disclosure of information.
Notwithstanding any other law or rule, including...
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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...
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6-12A-2
Section 6-12A-2 Definitions. For the purposes of this chapter, unless otherwise indicated,
the following terms shall have the meanings respectively ascribed to them by this section:
(1) BRAND FAMILY. All styles of cigarettes sold under the same trade mark and differentiated
from one another by means of additional modifiers or descriptors, including, but not limited
to, menthol, lights, kings, and 100s and includes any brand name (alone or in conjunction
with any other word) trademark, logo, symbol, motto, selling message, recognizable pattern
of colors, or any other indicia of product identification identical or similar to, or identifiable
with, a previously known brand of cigarettes. (2) CIGARETTE. As defined under subdivision
(4) of Section 6-12-2. (3) COMMISSIONER. The Commissioner for the Department of Revenue for
the State of Alabama. (4) DISTRIBUTOR. A person, wherever resident or located, who purchases
non-tax-paid cigarettes and stores, sells, or otherwise disposes of the...
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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)...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-247.08.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...
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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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45-33-242.02
Section 45-33-242.02 Tobacco stamps. The tax hereby authorized to be levied shall be paid by
affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 to Section
40-25-28, inclusive. The State Department of Revenue, if directed and authorized by the Hale
County Commission to collect and administer the county privilege, license, or excise taxes
levied herein, for as long as directed by the county commission, 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 the event the required
stamps are not available for the purpose of affixing to tobacco product packages and containers,
authority is hereby granted for the utilization of a monthly...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-242.02.htm - 1K - Match Info - Similar pages
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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