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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-245.02.htm - 1K - Match Info - Similar pages

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.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-242.24.htm - 935 bytes - Match Info - Similar pages

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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-242.02.htm - 949 bytes - Match Info - Similar pages

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.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-242.03.htm - 934 bytes - Match Info - Similar pages

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.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-242.03.htm - 962 bytes - Match Info - Similar pages

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.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-247.02.htm - 942 bytes - Match Info - Similar pages

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.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-247.03.htm - 942 bytes - Match Info - Similar pages

45-49-249.59
Section 45-49-249.59 Duties of Mobile County Tobacco Tax Collector; monthly report.
The Mobile County Tobacco Tax Collector shall have the duties relative to the preparation
and sale of stamps to evidence the payment of the tax on products suitable for affixing the
stamp. In the event tobacco stamps are not available, or not suitable for affixing to certain
tobacco products, the Mobile County Commission shall require a monthly report in lieu of stamps
to report the amount of tax due. The monthly report shall be in a form approved and adopted
by the Mobile County Commission. (Act 2019-150, §11.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.59.htm - 912 bytes - Match Info - Similar pages

45-17-242.02
Section 45-17-242.02 Use of stamps for payment. The tax herein authorized, when levied
in accordance with the provisions of this part, shall be paid through the use of stamps, bearing
the words "Colbert County Public Hospital Tax." Stamps in denominations to the amount
of the tax shall be affixed to the box or other container from or in which the tobacco products
taxed are normally sold at retail, and shall be affixed in such manner that their removal
will require continued application of water or steam; and in case of cigars, chewing tobacco,
and like tobacco products, where sales are made from the original box or container, the stamps
must be affixed to the box or container in such a way that such stamps shall be torn or mutilated
when such containers or boxes are opened for the sale of the tobacco products enclosed therein.
In the case of cigarettes, snuff, smoking tobacco, and like tobacco products, sold at retail
in any sack, can, bottle, or other such package or container, the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-242.02.htm - 1K - Match Info - Similar pages

45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-242.05.htm - 9K - Match Info - Similar pages