45-23-242.06
Section 45-23-242.06 Construction and application. (a) None of the provisions of this part
shall be applied in such manner as to be in violation of the commerce or other clauses of
the federal or state constitution. (b) This part shall not be construed to apply to cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for
the purpose of resale or reshipment outside of such counties which are actually resold or
reshipped. (Act 86-695, 1st Sp. Sess., p. 100, §7.)...
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45-29-243.06
Section 45-29-243.06 Construction and application. (a) None of the provisions of this part
shall be applied in such manner as to be in violation of the commerce or other clauses of
the federal or state constitution. (b) This part shall not be construed to apply to cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for
the purpose of resale or reshipment outside of such counties which are actually resold or
reshipped. (Act 89-229, p. 279, §7.)...
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45-3-244.07
Section 45-3-244.07 Construction and application of subpart. (a) None of the provisions of
this subpart shall be applied in such manner as to be in violation with the commerce or other
clauses of the federal or state constitution. (b) This subpart shall not be construed to apply
to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale
dealer for the purpose of resale or reshipment outside of such counties which are actually
resold or reshipped. (Act 90-605, p. 1112, §8.)...
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45-30-245.36
Section 45-30-245.36 Construction and application. (a) None of the provisions of this subpart
shall be applied in such manner as to be in violation of the commerce or other clauses of
the federal or state constitution. (b) This subpart shall not be construed to apply to cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for
the purpose of resale or reshipment outside of such counties which are actually resold or
reshipped. (Act 88-413, p. 608, §7; Act 88-562, p. 881, §7; Act 88-827, 1st Sp. Sess., p.
287, §1; Act 88-889, 1st Sp. Sess., p. 440, §1.)...
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45-31-242.07
Section 45-31-242.07 Construction and application. (a) None of the provisions of this part
shall be applied in such manner as to be in violation of the commerce or other clauses of
the federal or state constitution. (b) This part shall not be construed to apply to cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for
the purpose of resale or reshipment outside of such counties which are actually resold or
reshipped. (Act 87-415, p. 611, §8.)...
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45-34-242.07
Section 45-34-242.07 Construction and application. (a) None of the provisions of this part
shall be applied in such manner as to be in violation of the commerce or other clauses of
the federal or state constitution. (b) This part shall not be construed to apply to cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for
the purpose of resale or reshipment outside of the county, which are actually resold or reshipped.
(Act 89-703, p. 1398, §8.)...
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45-38-243.06
Section 45-38-243.06 Construction and application. (a) None of the provisions of this part
shall be applied in such manner as to be in violation of the commerce or other clauses of
the federal or state constitution. (b) This part shall not be construed to apply to cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for
the purpose of resale or reshipment outside of such counties which are actually resold or
reshipped. (Act 89-473, p. 992, §7.)...
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45-38-243
Section 45-38-243 Levy of tax. (a) There is hereby imposed upon every person, firm, or corporation
who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products
in Lamar County a county privilege, license, or excise tax up to the following amounts: (1)
Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute therefor.
(2) Five cents ($.05) for each cigar of any description made of tobacco or any substitute
therefor, except little cigars, such as Winchester cigars or cigarellos, which are similar
to and which are packaged in the same manner as cigarettes, shall be taxed as cigarettes under
subdivision (1). (3) Five cents ($.05) for each sack, can, package, or other container of
smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds
and forms of tobacco which is prepared in such manner as to be suitable for smoking in a pipe
or cigarette. (4) Five cents ($.05) for each sack, plug, package, or...
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45-42-242.07
Section 45-42-242.07 Construction and application. (a) None of the provisions of this part
shall be applied in such manner as to be in violation of the commerce or other clauses of
the federal or state constitution. (b) This part shall not be construed to apply to cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for
the purpose of resale or reshipment outside of the county, which are actually resold or reshipped.
(Act 89-278, p. 438, § 8.)...
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45-43-247.06
Section 45-43-247.06 Construction and application. (a) None of the provisions of this part
shall be applied in such manner as to be in violation of the commerce or other clauses of
the federal or state constitution. (b) This part shall not be construed to apply to cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for
the purpose of resale or reshipment outside of such counties which are actually resold or
reshipped. (Act 87-523, p. 791, § 7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-247.06.htm - 816 bytes - Match Info - Similar pages