10A-17-1.18
Section 10A-17-1.18 Uniformity of application and construction. This chapter shall be applied
and construed to effectuate its general purpose to make uniform the law with respect to the
subject of this chapter among states enacting it. (Acts 1995, No. 95-527, p. 1064, §18; §10-3B-18;
amended and renumbered by Act 2009-513, p. 967, §320.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-17-1.18.htm - 659 bytes - Match Info - Similar pages

39-5-6
Section 39-5-6 Provisions of title mandatory; construction and application of title. The provisions
of this title are mandatory, and shall be construed to require strict competitive bidding
on contracts for public works. The courts shall not invoke or apply any principle of quantum
meruit, estoppel, or any other legal or equitable principle which would allow recovery for
work and labor done or materials furnished under any contract let in violation of competitive
bidding requirements as prescribed by law. (Acts 1961, No. 868, p. 1361, §4; Acts 1997, No.
97-225, p. 348, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/39-5-6.htm - 890 bytes - Match Info - Similar pages

40-25-19
Section 40-25-19 Transporting and distributing tobacco products. Each and every person, firm,
corporation, club, or association transporting and distributing in any manner whatsoever any
tobacco products as enumerated and defined herein within the State of Alabama who has not
a privilege license as prescribed in Sections 40-12-72 and 40-12-73 shall before transporting
or distributing any of such tobacco products as enumerated and defined herein secure a permit
from the Department of Revenue. The Department of Revenue shall, before issuing such permit,
charge and collect annually a fee of $50 from each such person, firm, corporation, club, or
association for transporting or distributing in any manner whatsoever any tobacco products
as enumerated and defined herein. Each person, firm, corporation, club, or association securing
a permit as hereinbefore provided for, shall be allowed for each such permit so secured one
vehicle for the purpose of transporting or distributing such tobacco...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-19.htm - 2K - Match Info - Similar pages

45-21-242.02
Section 45-21-242.02 Addition of tax to purchase price. After May 21, 1996, every person, firm,
corporation, club, or association that sells, stores, or receives any cigarettes, cigars,
snuff, smoking tobacco, and other tobacco products shall add the amount of the license or
privilege tax levied to the price of the cigarettes, cigars, snuff, smoking tobacco, and other
tobacco products. The dealer, storer, or distributor shall state the amount of the tax separately
from the price of the cigarettes, cigars, snuff, smoking tobacco, and other tobacco products
on all price display signs, sales or delivery slips, bills, and statements which advertise
or indicate the price. (Act 96-604, p. 947, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.02.htm - 1012 bytes - Match Info - Similar pages

45-29-243
Section 45-29-243 Levy and collection of tax. (a) There is hereby imposed upon every person,
firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain
tobacco products in Fayette County a county privilege, license, or excise tax up to the following
amounts: (1) Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute
therefor. (2) Five cents ($.05) for each cigar of any description made of tobacco or any substitute
therefor, except little cigars, such as Winchester cigars or cigarellos, which are similar
to and which are packaged in the same manner as cigarettes, shall be taxed as cigarettes under
subdivision (1). (3) Five cents ($.05) for each sack, can, package, or other container of
smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds
and forms of tobacco which is prepared in such manner as to be suitable for smoking in a pipe
or cigarette. (4) Five cents ($.05) for each sack,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-243.htm - 2K - Match Info - Similar pages

45-3-244.01
Section 45-3-244.01 County privilege, license, or excise tax - Purpose and intent. Upon adoption
of a resolution by the Barbour County Commission, every person, firm, corporation, club, or
association that sells, stores, or receives for the purpose in Barbour 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 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 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 tobacco, and like tobacco...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-244.01.htm - 1K - Match Info - Similar pages

45-3-244
Section 45-3-244 County privilege, license, or excise tax - Established. There is hereby imposed
upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes
tobacco or certain tobacco products in Barbour County a county privilege, license, or excise
tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes, made
of tobacco or any substitute therefor. (2) Two cents ($0.02) for each cigar of any description
made of tobacco or any substitute therefor, with the exception of the cigarette sized or near
cigarette sized cigars which may be taxed at the same rate as cigarettes under subdivision
(1). (3) Two cents ($0.02) 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 as to be suitable for smoking in a pipe or cigarette. (4)
Three cents ($0.03) for each sack, plug, package or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-244.htm - 2K - Match Info - Similar pages

45-30-245.31
Section 45-30-245.31 Tax to be added to and stated separately from purchase price. Upon passage
of this subpart there is levied on every person, firm, corporation, club, or association that
sells or stores or receives for the purpose of distribution in Franklin County any cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-245.31.htm - 2K - Match Info - Similar pages

45-34-242
Section 45-34-242 Levy of tax. (a) There is hereby imposed upon every person, firm, or corporation
who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products
in Henry County a county privilege, license, or tax in the following amounts: (1) Five cents
($0.05) for each package of cigarettes, made of tobacco or any substitute therefor; (2) Two
cents ($0.02) for each cigar of any description made of tobacco or any substitute therefor,
with the exception of the cigarette sized or near cigarette sized cigars which may be taxed
at the same rate as cigarettes under subdivision (1); (3) Two cents ($0.02) 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
as to be suitable for smoking in a pipe or cigarette; (4) Three cents ($0.03) for each sack,
plug, package or other container of chewing tobacco, which tobacco is...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-34-242.htm - 2K - Match Info - Similar pages

45-38-243
Section 45-38-243 Levy of tax. (a) There is hereby imposed upon every person, firm, or corporation
who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products
in Lamar County a county privilege, license, or excise tax up to the following amounts: (1)
Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute therefor.
(2) Five cents ($.05) for each cigar of any description made of tobacco or any substitute
therefor, except little cigars, such as Winchester cigars or cigarellos, which are similar
to and which are packaged in the same manner as cigarettes, shall be taxed as cigarettes under
subdivision (1). (3) Five cents ($.05) for each sack, can, package, or other container of
smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds
and forms of tobacco which is prepared in such manner as to be suitable for smoking in a pipe
or cigarette. (4) Five cents ($.05) for each sack, plug, package, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-38-243.htm - 2K - Match Info - Similar pages