40-25-41
Section 40-25-41 Levied; amount; liability for payment; registration as responsible taxpayers;
seizure of contraband. An excise tax is hereby imposed on the storage, use or other consumption
in this state of tobacco products purchased at retail in an amount equal to that set out in
Section 40-25-2 or to any additional amount or amounts of tobacco sales tax as may be otherwise
levied or provided by law. Every person storing, using, or otherwise consuming in this state
tobacco products purchased at retail shall be liable for the tax imposed by this article,
and the liability shall not be extinguished until the tax has been paid to this state; provided,
that if said tobacco products have attached thereto the stamps provided in said Section 40-25-2
as aforesaid, or as otherwise provided by law, or if said tax imposed by said Section 40-25-2
as aforesaid, or to any additional amount or amounts of tobacco sales tax as may be otherwise
levied or provided by law has been paid by the seller of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-41.htm - 2K - Match Info - Similar pages

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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-243.05.htm - 635 bytes - Match Info - Similar pages

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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-244.35.htm - 662 bytes - Match Info - Similar pages

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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-242.35.htm - 636 bytes - Match Info - Similar pages

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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-243.05.htm - 640 bytes - Match Info - Similar pages

45-49-249.35
Section 45-49-249.35 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 such county which are actually resold
or reshipped. (Act 92-262, p. 618, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.35.htm - 637 bytes - 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

45-49-249.60
Section 45-49-249.60 Seizure and destruction of contraband. Any product taxable by law found
not having affixed to the package the stamps, 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 Mobile County Tobacco Tax Collector without
a warrant and the goods delivered to Mobile County for destruction. (Act 2019-150, §12.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.60.htm - 775 bytes - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-8.htm - 3K - Match Info - Similar pages

45-27-247.02
Section 45-27-247.02 Levy of tax. In addition to all other taxes now imposed by law, every
person who sells, stores, or delivers any cigarettes within the county shall pay a license
tax to the county, and a license tax is hereby fixed and levied, which license tax shall be
in the following amounts for the sale, storage, and delivery of cigarettes in the county:
(1) All cigarettes made of tobacco or any substitute therefor, three cents ($0.03) for each
package containing 20 cigarettes or less. (2) All cigarettes made of tobacco or any substitute
therefor six cents ($0.06) for each package containing more than 20 and not exceeding 40 cigarettes.
(3) All cigarettes made of tobacco or any substitute therefor, nine cents ($0.09) on each
package containing more than 40 cigarettes. (Act 1953, No. 565, p. 805, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-247.02.htm - 1K - Match Info - Similar pages