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40-25-25
Section 40-25-25 Presumption arising from possession of unstamped tobacco products.
If any person, firm or corporation who is not a regularly licensed dealer in tobacco products
shall have in his possession within the state more than 30 packages of unstamped cigarettes
or more than one box of unstamped cigars, such possession shall be presumed to be for the
purpose of evading the payment of the taxes due thereon. (Acts 1945, No. 368, p. 593, ยง2.)...
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8-17-271
Section 8-17-271 Definitions. As used in this article, the following terms shall have
the following meanings: (1) AGENT. Any person authorized by the Department of Revenue to purchase
and affix stamps on packages of cigarettes. (2) CIGARETTE. Any of the following: a. Any roll
of tobacco wrapped in paper or in any substance not containing tobacco. b. Any roll of tobacco
wrapped in any substance containing tobacco which, because of its appearance, the type of
tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or
purchased by, consumers as a cigarette described in paragraph a. (3) MANUFACTURER. Any of
the following: a. Any entity which manufactures or otherwise produces cigarettes or causes
cigarettes to be manufactured or produced anywhere that the manufacturer intends to be sold
in this state, including cigarettes intended to be sold in the United States through an importer.
b. Any entity that becomes a successor of an entity described in paragraph a....
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40-12-174
Section 40-12-174 Transient vendors and peddlers. (a) Each person travelling on an animal
or using a vehicle other than a motor vehicle, doing business as a transient vendor or peddler
as defined in this section, displaying, selling or offering to sell any goods, wares,
or merchandise, other than to a merchant for resale, shall pay a privilege license tax to
the State of Alabama of $15 and $5 for the county in each county in which such transient vendor
or peddler does business for each vehicle. (b) Each itinerant vendor or peddler of merchandise,
other than tobacco products, medicines or household remedies or liquified petroleum products,
but including persons, firms, corporations, partnerships, or cooperatives whose principal
business is selling and distributing milk and dairy products, who operates on foot or uses
a vehicle solely for the purpose of transporting merchandise from house to house or place
to place but who does not use such vehicle for the display of merchandise or as a...
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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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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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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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45-15-243.02
Section 45-15-243.02 Failure to collect tax; powers and duties of department; unavailability
of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing
in the business in Cleburne County for which the tax is levied to fail or refuse to add to
the sales price and collect from the purchaser the amount due on account of the tax herein
provided, to refund or offer to refund all or any part of the amount collected or absorb,
or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any
person, firm, corporation, club, or association violating this part shall be subject to a
civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars
($500). Each act in violation of this part shall constitute a separate offense. (b) The State
Department of Revenue or, as otherwise provided by resolution of the county commission, any
other entity shall collect all taxes levied pursuant to this part at the...
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45-2-244.132
Section 45-2-244.132 Failure to collect tax; powers and duties of department; unavailability
of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing
in the business in Baldwin County for which the tax is levied to fail or refuse to add to
the sales price and collect from the purchaser the amount due on account of the tax herein
provided, to refund or offer to refund all or any part of the amount collected or absorb,
or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any
person, firm, corporation, club, or association violating this section shall be subject
to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars
($500). Each act in violation of this section shall constitute a separate offense.
(b) The State Department of Revenue or, as otherwise provided by resolution of the county
commission, the Baldwin County Commission shall collect all taxes levied pursuant to...
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45-3-244.32
Section 45-3-244.32 County privilege, license, or excise tax - Failure to add or levy
tax; penalty; tax stamps; rules and regulations. (a) It shall be unlawful for any dealer,
storer, or distributor engaged in or continuing in the business in Barbour County for which
the tax is levied to fail or refuse to add to the sales price and collect from the purchaser
the amount due on account of the tax herein provided, to refund or offer to refund all or
any part of the amount collected or absorb, or advertise directly or indirectly, the absorption
of the tax or any portion thereof. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this sections hall
constitute a separate offense. (b) The State Department of Revenue or, as otherwise provided
by resolution of the county commission, the Barbour County Tax Collector shall...
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45-34-242.03
Section 45-34-242.03 Enforcement; tobacco stamps; reporting. It shall be the duty of
the County Commission of Henry 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. Upon resolution of the Henry 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 resolution must be submitted, received, and approved by
the State Department of Revenue at least two months prior to the effective date of the collection
and administration of this tax by the State Department of Revenue as set by the Henry County
Commission. The tax hereby authorized shall be paid by affixing...
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