45-16-242.24
Section 45-16-242.24 Tobacco 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 87-337, p. 491, §5.)...

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45-23-242.02
Section 45-23-242.02 Tobacco 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 86-695, 1st Sp. Sess., p.
100, §3.)...
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45-31-242.03
Section 45-31-242.03 Tobacco 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 87-415, p. 611, §4.)...

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45-42-242.03
Section 45-42-242.03 Tobacco 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 to Section
40-25-28, inclusive. 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 89-278, p. 438, § 4.)...

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45-43-247.02
Section 45-43-247.02 Tobacco 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 to Section
40-25-28, inclusive. 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 87-523, p. 791, § 3.)...

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45-48-247.03
Section 45-48-247.03 Tobacco 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 to Section
40-25-28, inclusive. 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 87-522, p. 787, § 4.)...

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40-25-18
Section 40-25-18 Evasion of stamp tax. (a) Persons failing to properly affix the required
stamps to any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and
snuff shall be required to pay, as part of the tax imposed hereunder, a penalty of not less
than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each article or
commodity not having proper stamps affixed thereto as herein required shall be deemed a separate
offense. Any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and
snuff in the place of business of any person required by this article to stamp the same shall
be prima facie evidence that they are intended for sale. The Department of Revenue, upon good
cause shown, may waive or remit any penalty or any part thereof provided for in this section.
Any person, firm, corporation, club, or association of persons who has been found guilty of
violating this article and who, after being punished by fine, penalty,...
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45-14-242.04
Section 45-14-242.04 Review of records; rules and regulations; recovery of collection
costs. It shall be the duty of the county commission to enforce the collection of any tax
levied under the authority of this part, and it shall have the right, through its officers
or its agents to examine the books, reports, and accounts of every distributor, storer, or
retail dealer on which the tax has been imposed and to make rules and regulations for the
collection of the tax. Provided, however, upon resolution of the county commission, the State
Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter
levied by such county under the provisions of this part. All persons, firms, businesses, and
corporations subject to and owing such taxes shall be and hereby are directed to pay the same
over to the department and such payment shall be a full and complete discharge of all liability
therefor to the county. The department is authorized to promulgate reasonable...
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45-43-247.01
Section 45-43-247.01 Tax to be added to sales price of tobacco products. Upon adoption
by the Lowndes County Commission, every person, firm, corporation, club, or association that
sells or stores or receives for the purpose of distribution in Lowndes County any cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of the license
or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff,
smoking tobacco and like tobacco products, it being the purpose and intent of this provision
that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation,
club, or association, who sells or stores or receives for the purpose of distributing the
cigarettes, cigars, snuff, smoking tobacco and like tobacco products, acting merely as agent
for the collection of the tax. The dealer, storer, or distributor shall state the amount of
the tax separately from the price of the cigarettes, cigars, snuff, smoking...
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45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal program.
(a) This section shall only apply to Choctaw County. (b) As used in this section,
state sales and use tax means the tax imposed by the state sales and use tax statutes, including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63 of the Code of Alabama 1975. (c) The County Commission of Choctaw County may
levy, in addition to all other taxes, a privilege license tax against gross sales in an amount
up to two cents which shall be exclusively for the operational fund of the county mandatory
solid waste disposal program. The gross proceeds of all sales which are presently exempt under
the state sales and use tax statutes are exempt from the tax authorized by this section.
(d) The tax levied by this section shall be collected by the State Department of Revenue,
or such other entity as determined by the county commission, at the same time and in...
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