45-23-242
Section 45-23-242 Levy of tax. (a) The Dale County Commission is authorized to impose upon
every person, firm, or corporation who sells, stores, delivers, uses or otherwise consumes
tobacco or certain tobacco products in Dale 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. (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 prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described in subdivision (3). (5)...
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45-43-247
Section 45-43-247 Levy of tax. (a) The Lowndes County Commission is hereby authorized to impose
upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes
tobacco or certain tobacco products in Lowndes County a county privilege, license, or excise
tax up to the following amounts: (1) Five cents ($0.05) for each package of cigarettes, made
of tobacco or any substitute therefor. (2) Five cents ($0.05) for each cigar of any description
made of tobacco or any substitute therefor. (3) Five cents ($0.05) 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 ($0.05) for each sack, plug, package, or other
container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described...
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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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40-25-8
Section 40-25-8 Commodities subject to confiscation. Any cigarettes, smoking tobacco, cigars,
stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article found
at any point within the State of Alabama, which the cigarettes, smoking tobacco, cigars, stogies,
cheroots, chewing tobacco, snuff, or other products taxable under this article shall have
been within the State of Alabama for a period of two hours, or longer, in possession of any
retailer or semijobber not having affixed to the package the stamps as provided in this article,
or in the case of products not requiring a stamp to be affixed where purchase invoices do
not itemize the applicable tobacco taxes, are declared to be contraband goods and may be seized
by the Department of Revenue, or its agents or by any peace officer of the State of Alabama,
without a warrant and the goods shall be delivered to the Department of Revenue for destruction.
Any of the goods, wares, or merchandise when offered for...
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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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45-18-244.05
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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45-15-243.05
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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45-3-244.35
Section 45-3-244.35 Construction and application of subpart. 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 2003-135, 1st Sp. Sess., p. 428, §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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