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
45-18-244.05
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-244.05.htm - 620 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
45-49-249.50
Section 45-49-249.50 Definitions. For the purposes of this subpart, the following words shall have the following meanings: (1) BUSINESS RECORDS. All invoices, receipts, ledgers, inventories, tax returns, balance sheets, reports, and documents of every type, whether prepared or maintained on paper or electronically. (2) CHEWING TOBACCO. All chewing tobacco prepared in such manner as to be suitable for chewing only and not suitable for smoking. (3) CIGARS, CHEROOTS, STOGIES, ETC. A roll for smoking that is of any size or shape and that is made wholly or in part of tobacco or any substitute therefor, irrespective of whether the tobacco is pure or flavored, adulterated, or mixed with any other ingredient, if the roll has a wrapper made wholly or in part of tobacco. (4) FILTERED CIGARS. Filtered cigars that have a cellulose acetate or similar integrated filter, made of tobacco, or any substitute therefor, and weighing more than three pounds per 1,000. (5) LITTLE CIGARS. Cigars of all...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.50.htm - 2K - Match Info - Similar pages
45-34-242.07
Section 45-34-242.07 Construction and application. (a) None of the provisions of this part shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution. (b) 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 89-703, p. 1398, §8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-34-242.07.htm - 814 bytes - Match Info - Similar pages
45-42-242.07
Section 45-42-242.07 Construction and application. (a) None of the provisions of this part shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution. (b) 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 89-278, p. 438, § 8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-242.07.htm - 818 bytes - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-2.1.htm - 5K - Match Info - Similar pages
|