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40-25-2.1
Section 40-25-2.1 Tax on cigar wrappers. (a) For the purposes of this section,
the following terms shall have the respective meanings ascribed to them by this section:
(1) CIGAR WRAP. An individual tobacco wrapper that is made wholly or in part from tobacco,
including reconstituted tobacco, whether in the form of tobacco leaf, sheet, or tube, if the
wrap is designed to be offered to or purchased by a consumer. (2) COMMISSIONER. The Commissioner
of the Department of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue
of the State of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied
less costs of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON.
Individuals, firms, corporations, partnerships, companies, or other agencies, associations,
incorporated or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE
SALE. A sale of tangible personal property by wholesalers to licensed retail...
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28-11-2
Section 28-11-2 Definitions. For purposes of this chapter, the following terms have
the following meanings unless the context clearly indicates otherwise: (1) ALTERNATIVE NICOTINE
PRODUCT. The term alternative nicotine product includes any product that consists of or contains
nicotine that can be ingested into the body by chewing, smoking, absorbing, dissolving, inhaling,
snorting, sniffing, or by any other means. The term does not include a tobacco product, electronic
nicotine delivery system, or any product that has been approved by the United States Food
and Drug Administration for sale as a tobacco cessation product or for other medical purposes
and that is being marketed and sold solely for that purpose. (2) BOARD. The Alabama Alcoholic
Beverage Control Board. (3) CHILD-RESISTANT PACKAGING. Liquid nicotine container packaging
meeting the requirements of 15 U.S.C. ยง1472a. (4) DISTRIBUTION. To sell, barter, exchange,
or give tobacco or tobacco products for promotional purposes or...
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45-10-81
Section 45-10-81 Public law library; Law Library Fund. (a) The governing body of Cherokee
County, Alabama, may establish and maintain a public law library in the county, and, to accomplish
that purpose, may, from time to time, expend public funds of the county as are not required
by law to be expended for any other purpose or purposes: To provide suitable accommodations
and facilities therefor, to keep the same in a good state of maintenance and repair; and from
time to time, to provide such supplies, books, reports, and periodicals for the library, as
may be needed therefor, out of the proceeds of the special fund created by this section,
or for such other purposes as provided for in Section 11-25-13. (b) In order to provide
a special fund for the creation and maintenance of the library there shall be taxed as costs
the sum of five dollars and fifty cents ($5.50) in each civil or quasi-civil action at law,
suit in equity, criminal case, quasi-criminal case, proceedings on a forfeited...
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40-25-4
Section 40-25-4 Method and time of affixing stamps. The license taxes imposed by this
article shall be paid by affixing stamps in the manner and at the time herein set forth. In
the case of cigars, stogies, cheroots, chewing tobacco, and like products, the stamps shall
be affixed to the box or container in which or from which normally sold at retail. In the
case of cigarettes, smoking tobacco, and snuff, the stamps shall be affixed to each individual
package. Time allowed for affixing stamps shall be as follows: Every wholesale or retail dealer
in this state, except wholesalers who are issued a permit by the Department of Revenue, shall
immediately after receipt of any unstamped cigars, stogies, cheroots, chewing tobacco, cigarettes,
smoking tobacco, or snuff, unless sooner offered for sale, cause the same to have the requisite
denominations and amount of stamp or stamps to represent the tax affixed as stated herein.
The stamping of the cigars, stogies, cheroots, chewing tobacco,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-4.htm - 4K - 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...
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41-15B-2.2
Section 41-15B-2.2 Allocation of trust fund revenues. (a) For each fiscal year, beginning
October 1, 1999, contingent upon the Children First Trust Fund receiving tobacco revenues
and upon appropriation by the Legislature, an amount of up to and including two hundred twenty-five
thousand dollars ($225,000), or equivalent percentage of the total fund, shall be designated
for the administration of the fund by the council and the Commissioner of Children's Affairs.
(b) For the each fiscal year, beginning October 1, 1999, contingent upon the Children First
Trust Fund receiving tobacco revenues, the remainder of the Children First Trust Fund, in
the amounts provided for in Section 41-15B-2.1, shall be allocated as follows: (1)
Ten percent of the fund shall be allocated to the Department of Public Health for distribution
to one or more of the following: a. The Children's Health Insurance Program. b. Programs for
tobacco control among children with the purpose being to reduce the consumption...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-15B-2.2.htm - 22K - Match Info - Similar pages
45-30-241.01
Section 45-30-241.01 Levy and payment of tax. The Franklin County Commission is hereby
authorized to levy, in addition to all other taxes imposed by law, an excise tax on persons
selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline
and motor fuel within Franklin County at a rate not to exceed three cents ($.03) per gallon
and to require every distributor, retail dealer, or storer of gasoline or motor fuel as herein
defined to pay such excise tax upon the selling, distributing, or withdrawing from storage
for any use, gasoline and motor fuel as herein defined in such county; provided that the excise
tax levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel
in interstate commerce, and provided further that if the excise tax levied pursuant to this
part upon the sale of such gasoline or motor fuel shall have been paid by a distributor or
by retail dealer or storer, such payment shall be sufficient, the intention...
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45-36-243.01
Section 45-36-243.01 Excise tax authorized. The Jackson County Commission is hereby
authorized to impose excise taxes on persons selling, distributing, storing, or withdrawing
from storage for any purpose whatever, gasoline and motor fuel, as herein defined, within
Jackson County not to exceed three cents ($.03) per gallon and to require every distributor,
retail dealer, or storer of gasoline or motor fuel as herein defined to pay such excise taxes
upon the selling, distributing, or withdrawing from storage for any use, gasoline and motor
fuel as herein defined in such county; provided that excise taxes levied pursuant to this
part shall not be levied upon the sale of gasoline or motor fuel, as herein defined, in interstate
commerce, and provided further that if the excise tax imposed under this part upon the sale
of such gasoline or motor fuel, as herein defined, shall have been paid by a distributor or
by retail dealer or storer, such payment shall be sufficient, the intention being...
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45-43-244.01
Section 45-43-244.01 Levy of tax. The Lowndes County Commission is hereby authorized
to levy, in addition to all other taxes imposed by law, an excise tax on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within Lowndes County at the rate of two cents ($.02) per gallon and to require
every distributor, retail dealer, or storer of gasoline or motor fuel as herein defined to
pay such excise tax upon the selling, distributing, or withdrawing from storage for any use,
gasoline and motor fuel as herein defined in such county; provided that the excise tax levied
pursuant to this part shall not be levied upon the sale of gasoline or motor fuel in interstate
commerce, and provided further that if the excise tax levied pursuant to this part upon the
sale of such gasoline or motor fuel shall have been paid by a distributor or by retail dealer
or storer, such payment shall be sufficient, the intention being that the tax shall...
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13A-12-3.1
Section 13A-12-3.1 Definitions. For purposes of this article, the following terms shall
have the following meanings: (1) ALTERNATIVE NICOTINE PRODUCT. The same meaning as in Section
28-11-2. (2) BOARD. The same meaning as in Section 28-11-2. (3) BRAND STYLE. A variety
of cigarettes distinguished by the tobacco used, tar and nicotine content, flavoring used,
size of cigarette, filtration on the cigarette, or packaging. (4) CLEAR AND CONSPICUOUS STATEMENT.
A statement that is of sufficient type size to be clearly readable by the recipient of the
communication. (5) COMMISSIONER. The Commissioner of the Alabama Department of Revenue. (6)
CONSUMER. An individual who acquires or seeks to acquire cigarettes, or any one or more articles
taxed herein, for personal use. (7) DELIVERY SALE. Any sale of cigarettes to a consumer within
this state, regardless of whether the seller is located in this state, where either of the
following is true: a. The purchaser submits the order for such sale by...
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