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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45-29-243.02
Section 45-29-243.02 Enforcement. It shall be the duty of the county commission of Fayette
County to enforce this part upon its imposing the tax thereunder, and it shall have the right
itself, or its members or its agents, to examine the books, reports, and accounts of every
dealer, storer, or distributor engaged in the business for which the tax is hereby levied
and to make any and all rules and regulations necessary and proper for the collection of such
tax. Provided, however, upon resolution of the Fayette County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under this part. The tax hereby levied 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, if requested by resolution of the Fayette County
Commission, to collect all county privilege licenses or taxes specified in Section...

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45-30-245.32
Section 45-30-245.32 Enforcement. It shall be the duty of the County Commission of Franklin
County to enforce this subpart upon its imposing the tax thereunder, and it shall have the
right itself, or its members or its agents, to examine the books, reports, and accounts of
every dealer, storer, or distributor engaged in the business for which the tax is hereby levied
and to make any and all rules and regulations necessary and proper for the collection of such
tax. Provided, however, upon resolution of the Franklin County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under this subpart. The tax hereby levied 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, if requested by resolution of the Franklin County
Commission, to collect all county privilege licenses or taxes specified in Section...

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40-25-1
Section 40-25-1 Definitions. For the purposes of this article, the following terms shall
have the respective meanings ascribed by this section: (1) WHOLESALE DEALER AND JOBBER.
Persons, firms, or corporations who buy tobacco products direct from the manufacturer or an
affiliate of the manufacturer and sell at wholesale only, any one or more of the articles
taxed herein to licensed wholesale dealers, jobbers, semijobbers, and retail dealers for the
purpose of resale only. (2) RETAIL DEALER. Every person, firm, or corporation, other than
a wholesale dealer or jobber, who shall sell or offer for sale any one or more of the articles
taxed herein, irrespective of quantity or amount, or the number of sales; and all persons
operating under a retail dealer's license. (3) SEMIJOBBER. Persons, firms, or corporations
who buy tobacco products from permitted wholesalers or obtain tobacco from any other source
and sell at wholesale any one or more of the articles taxed herein to licensed retail...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division
and from the computation of the amount of the tax levied, assessed, or payable under this
division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline
as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

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45-10-245.02
Section 45-10-245.02 Tobacco stamps. The tax hereby levied 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. In accordance with Section
40-25-2(q), in the event the aforementioned tobacco stamps are not available, for affixing
to tobacco products packages and containers, or by the authority of a duly promulgated regulation
eliminating the requirement of affixing stamps, the Commissioner of Revenue may require a
monthly report in lieu of stamps to report the amount of tax due. The monthly report shall
be in a...
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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and
disposition of funds; enforcement. (a) All words, terms, and phrases that are defined in Article
1 of Chapter 23 of Title 40 shall, where used in this section have the meanings respectively
ascribed to them in Article 1 except where the context herein clearly indicates a different
meaning. In addition, the following words, terms, and phrases where used in this section
shall have the following respective meanings except where the context clearly indicates a
different meaning: (1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which
levies a retail sales tax for state purposes, and includes all statutes, heretofore enacted,
which expressly set forth any exemptions from the computation of the tax levied in Article
1 and all other statutes heretofore enacted which expressly apply to, or purport to affect,
the administration of Article 1 and the incidence and collection of the tax imposed...
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45-49-249.59
Section 45-49-249.59 Duties of Mobile County Tobacco Tax Collector; monthly report.
The Mobile County Tobacco Tax Collector shall have the duties relative to the preparation
and sale of stamps to evidence the payment of the tax on products suitable for affixing the
stamp. In the event tobacco stamps are not available, or not suitable for affixing to certain
tobacco products, the Mobile County Commission shall require a monthly report in lieu of stamps
to report the amount of tax due. The monthly report shall be in a form approved and adopted
by the Mobile County Commission. (Act 2019-150, §11.)...
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40-25-41
Section 40-25-41 Levied; amount; liability for payment; registration as responsible
taxpayers; seizure of contraband. An excise tax is hereby imposed on the storage, use or other
consumption in this state of tobacco products purchased at retail in an amount equal to that
set out in Section 40-25-2 or to any additional amount or amounts of tobacco sales
tax as may be otherwise levied or provided by law. Every person storing, using, or otherwise
consuming in this state tobacco products purchased at retail shall be liable for the tax imposed
by this article, and the liability shall not be extinguished until the tax has been paid to
this state; provided, that if said tobacco products have attached thereto the stamps provided
in said Section 40-25-2 as aforesaid, or as otherwise provided by law, or if said tax
imposed by said Section 40-25-2 as aforesaid, or to any additional amount or amounts
of tobacco sales tax as may be otherwise levied or provided by law has been paid by the seller
of...
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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...

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