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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-245.36.htm - 938 bytes - Match Info - Similar pages

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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-242.07.htm - 815 bytes - Match Info - Similar pages

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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-38-243.06.htm - 815 bytes - Match Info - Similar pages

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

45-47-244.06
Section 45-47-244.06 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 88-561, p. 878, § 7; Act 88-619, p. 961, § 7; Act 88-888, 1st Sp. Sess.,
p. 436, § 1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.06.htm - 910 bytes - Match Info - Similar pages

45-47-245.06
Section 45-47-245.06 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 88-561, p. 878, § 7; Act 88-619, p. 961, § 7; Act 88-888, 1st Sp. Sess.,
p. 436, § 1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-245.06.htm - 892 bytes - Match Info - Similar pages

45-48-247.06
Section 45-48-247.06 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 wholesaler dealer for the purpose of
resale or reshipment outside of such counties which are actually resold or reshipped. (Act
87-522, p. 787, § 7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-247.06.htm - 801 bytes - Match Info - Similar pages

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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-244.07.htm - 833 bytes - Match Info - Similar pages

45-2-244.130
Section 45-2-244.130 Levy of tax. (a) There is hereby imposed on every person, firm, or corporation
that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Baldwin
County, a county privilege, license, or excise tax in the following amounts: (1) Five cents
($0.05) for each sack, can, package, excluding cigarette packages, 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 suitable for smoking in a pipe or cigarette.
(2) Five cents ($0.05) for each sack, plug, package, or other container of chewing tobacco,
which tobacco is prepared in such manner suitable for chewing only and not suitable for smoking
as described in subdivision (3). (3) Five cents ($0.05) for each can, bottle, glass, tumbler,
package, or other container of snuff made of tobacco or any substitute therefor. (4) Eight
cents ($0.08) for each package of tobacco paper, both...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.130.htm - 1K - Match Info - Similar pages

45-49-249.50
Section 45-49-249.50 Definitions. For the purposes of this subpart, the following words shall
have the following meanings: (1) BUSINESS RECORDS. All invoices, receipts, ledgers, inventories,
tax returns, balance sheets, reports, and documents of every type, whether prepared or maintained
on paper or electronically. (2) CHEWING TOBACCO. All chewing tobacco prepared in such manner
as to be suitable for chewing only and not suitable for smoking. (3) CIGARS, CHEROOTS, STOGIES,
ETC. A roll for smoking that is of any size or shape and that is made wholly or in part of
tobacco or any substitute therefor, irrespective of whether the tobacco is pure or flavored,
adulterated, or mixed with any other ingredient, if the roll has a wrapper made wholly or
in part of tobacco. (4) FILTERED CIGARS. Filtered cigars that have a cellulose acetate or
similar integrated filter, made of tobacco, or any substitute therefor, and weighing more
than three pounds per 1,000. (5) LITTLE CIGARS. Cigars of all...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.50.htm - 2K - Match Info - Similar pages