45-33-242.30
Section 45-33-242.30 Levy of tax. (a) Upon adoption of a resolution by the Hale County Commission,
the commission may impose on every person, firm, or corporation that sells, stores, delivers,
uses, or otherwise consumes tobacco or tobacco products in Hale County, a county privilege,
license, or excise tax in the following amounts; (1) Seven cents ($0.07) for each package
of cigarettes made of tobacco or any substitute therefor. (2) Seven cents ($0.07) for each
cigar of any description made of tobacco or any substitute therefor, including the cigarette
sized or near cigarette sized cigars. (3) Seven cents ($0.07) for each sack, can, package,
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. (4) Seven cents ($0.07) for each sack, plug, package, or other container
of chewing tobacco, which tobacco is prepared in such manner...
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40-25-40
Section 40-25-40 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed to them in this section: (1) PERSON. Any individual, firm,
company, partnership, association, corporation, receiver or trustee, or any other group or
combination acting as a unit, and the plural as well as the singular number. (2) DEPARTMENT.
The Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue
of the State of Alabama. (4) STORAGE. Any keeping or retention in this state for any purpose
except sale in the regular course of business or subsequent use solely outside this state
of the commodities subject to the provisions of this article. (5) USE. The exercise of any
right or power over the commodities subject to the provisions of this article, incident to
the ownership of those commodities or by any transaction where possession is given; except,
that it shall not include the sale of those commodities in the regular...
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45-17-242.01
Section 45-17-242.01 Levy of tax. The county governing body shall declare the result of the
election, and if a majority of the electors voting on the question have voted in favor of
such special tax, the county governing body may by ordinance or resolution levy, in addition
to all other taxes of every kind now imposed by law, a county privilege or excise tax in the
following amounts for the sale, storage, or delivery of the following named tobacco and tobacco
products: (1) Two cents ($0.02) for each package of cigarettes, made of tobacco or any substitute
therefor. (2) One cent ($0.01) for each cigar of any description made of tobacco or any substitute
therefor. (3) One cent ($0.01) for each sack, can, package, or other container of smoking
tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms
of tobacco which is prepared in such manner as to be suitable for smoking in a pipe or cigarette.
(4) One cent ($0.01) for each sack, plug, package, or other...
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45-49-249.51
Section 45-49-249.51 Amount of tax. This subpart applies to the collection and enforcement
of all county privilege, license, or excise taxes levied or authorized to be levied by local
law or resolution of the Mobile County Commission on the sale, distribution, storage, use,
or otherwise consumption of cigarette and other tobacco products in the county whether collected
by the State Department of Revenue or the Mobile County Commission prior to October 1, 2019,
and set out below in the total, cumulative amount of tax on each item: (1) Twenty cents ($0.20)
for each package of cigarettes made of tobacco or any substitute therefor. (2) Twenty-one
cents ($0.21) for each cigar stick of any description made of tobacco or any substitute therefor,
with the exception of cigarette-sized or near-cigarette-sized cigars which shall be taxed
at the same rate as cigarettes. (3) Twenty-three cents ($0.23) for each sack, can, package,
or other container of smoking tobacco, including granulated, plug...
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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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45-14-244.06
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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45-33-242.35
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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