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45-19-245
Section 45-19-245 Levy and collection of tax; disposition of funds. (a) There is imposed upon
every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes
tobacco or certain tobacco products in Coosa County a county privilege, license, or excise
tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes made of
tobacco or any substitute therefor. (2) Two cents ($0.02) for each cigar of any description
made of tobacco or any substitute therefor, with the exception of the cigarette sized or near
cigarette sized cigars which may be taxed at the same rate as cigarettes under subdivision
(1). (3) Two cents ($0.02) 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 as to be suitable for smoking in a pipe or cigarette. (4)
Three cents ($0.03) for each sack, plug, package, or other container of...
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45-32-247
Section 45-32-247 Levy of tax. (a)(1) The Greene County Commission is hereby authorized to
impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise
consumes tobacco or certain tobacco products in Greene County a county privilege, license,
or excise tax up to the following amounts: a. Five cents ($0.05) for each package of cigarettes,
made of tobacco or any substitute therefor. b. Five cents ($0.05) for each cigar of any description
made of tobacco or any substitute therefor. c. Five cents ($0.05) 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. d. Five cents ($0.05) for each sack, plug, package, or other
container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described in...
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45-6-241.40
Section 45-6-241.40 Imposition of tobacco tax; stamps; disposition of funds; rules and regulations.
(a)(1) The Bullock County Commission is hereby authorized to impose upon every person, firm,
or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain
tobacco products in Bullock County a county privilege, license, or excise tax in the following
amounts: a. Five cents ($.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 paragraph b. 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...
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45-3-244.03
Section 45-3-244.03 County privilege, license, or excise tax - Tax stamps. The tax hereby authorized
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. (Act 90-605, p. 1112,
§4.)...
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40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section,
it shall be unlawful for any person to print, publish, or divulge, without the written permission
or approval of the taxpayer, the return of any taxpayer or any part of the return, or any
information secured in arriving at the amount of tax or value reported, for any purpose other
than the proper administration of any matter administered by the department, a county, or
a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical
information pertaining to taxes may be disclosed at the discretion of the commissioner or
his or her delegate to the legislative or executive branch of the state. Upon request, the
commissioner or his or her delegate may make written disclosure as...
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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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40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to all other
taxes of every kind now imposed by law, every person, firm, corporation, club, or association,
within the State of Alabama, who sells or stores or receives for the purpose of distribution
to any person, firm, corporation, club, or association within the State of Alabama, cigars,
cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute
therefor, either or all, shall pay to the State of Alabama for state purposes only a license
or privilege tax which shall be measured by and graduated in accordance with the volume of
sales of such person, firm, corporation, club, or association in Alabama. There is hereby
levied license or privilege taxes on articles containing tobacco enumerated in this article
in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including filtered
cigars, made of tobacco, or any substitute therefor, and weighing not...
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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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45-17-242.03
Section 45-17-242.03 Issuance of stamps. If the tax herein authorized is imposed, the board
of revenue, court of county commissioners, or other like governing body of Colbert County
shall provide for the preparation and issuance of stamps by the clerk of the county governing
body. When wholesalers or jobbers, who have qualified as such in accordance with any rules
and regulations of the county governing body, desire to purchase stamps as prescribed herein
for use on taxable tobaccos sold and delivered by them, the county governing body shall allow
on such sales of tobacco tax stamps a discount of two percent of the entire amount of the
sale. (Acts 1957, No. 243, p. 308, §4.)...
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40-25-4.1
Section 40-25-4.1 Wholesalers and distributors to affix stamps. (a) Notwithstanding any other
laws, the only persons or businesses who may be licensed to buy and affix the tax stamps of
the Alabama Department of Revenue required by law to packages of tobacco products are wholesalers
and distributors who buy the tobacco products direct from the manufacturer, or an affiliate
of the manufacturer, except that the manufacturer of the product may be allowed to affix the
stamps to a tobacco product for the following purposes: (1) Trademark registration. (2) Promotions
of the product. (3) Test-marketing the product. (b) In order for a manufacturer to affix tax
stamps to a tobacco product for a purpose described in subsection (a), the manufacturer shall
give at least four weeks written notice to the Commissioner of the Department of Revenue of
such intention along with full details of the exceptional event, including, but not limited
to: (1) The nature of the promotion. (2) The location and...
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