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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45-14-244.06
Section 45-14-244.06 Construction. 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 the county which are actually resold or reshipped.
(Act 2003-220, p. 553, §7.)...
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45-15-243.05
Section 45-15-243.05 Construction and application. 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 the county which are
actually resold or reshipped. (Act 2003-323, p. 786, §6.)...
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45-18-244.05
Section 45-18-244.05 Construction. 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 the county which are actually resold or reshipped.
(Act 2001-358, p. 462, §6.)...
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45-27-247.03
Section 45-27-247.03 Tobacco stamps. The tax herein levied shall be paid through the
use of stamps herein provided for. Stamps in denominations to the amount of the tax shall
be affixed to each individual package of cigarettes. The stamps shall be affixed in such manner
that their removal will require continued application of water or steam. (Act 1953, No. 565,
p. 805, §4.)...
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45-33-242.35
Section 45-33-242.35 Construction and application. 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 the county which are
actually resold or reshipped. (Act 99-235, p. 302, §6.)...
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45-46-243.05
Section 45-46-243.05 Construction and application. 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 the county which are
actually resold or reshipped. (Act 2003-329, p. 806, § 6.)...
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45-49-249.35
Section 45-49-249.35 Construction and application. 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 county which are
actually resold or reshipped. (Act 92-262, p. 618, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.35.htm - 637 bytes - Match Info - Similar pages

45-49-249.55
Section 45-49-249.55 Reporting requirements. Every wholesale dealer shall furnish to
the Mobile County Tobacco Tax Collector a monthly report, between the 1st and 20th of each
month, for the preceding month, of the sale or delivery of all cigarettes or other tobacco
products made in Mobile County, and of all orders for cigarettes or other tobacco products
as enumerated herein purchased through the wholesale dealer from without Mobile County on
a drop shipment, and consigned direct to the person, firm, corporation, or association of
persons ordering such cigarettes or other tobacco products from without this county through
the wholesaler dealer. Any retail dealer or semijobber of cigarettes or other tobacco products
enumerated herein, purchasing or receiving such commodities from without the county, whether
the same shall have been ordered or purchased through a wholesaler or jobber in this county,
or by drop shipment or otherwise, which the state, county, city, and local tax has not...

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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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