45-47-244.06
Section 45-47-244.06 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 such counties which are actually resold or reshipped. (Act 88-561, p. 878, § 7; Act 88-619, p. 961, § 7; Act 88-888, 1st Sp. Sess., p. 436, § 1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.06.htm - 910 bytes - Match Info - Similar pages
45-47-245.06
Section 45-47-245.06 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 such counties which are actually resold or reshipped. (Act 88-561, p. 878, § 7; Act 88-619, p. 961, § 7; Act 88-888, 1st Sp. Sess., p. 436, § 1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-245.06.htm - 892 bytes - Match Info - Similar pages
45-48-247.06
Section 45-48-247.06 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 wholesaler dealer for the purpose of resale or reshipment outside of such counties which are actually resold or reshipped. (Act 87-522, p. 787, § 7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-247.06.htm - 801 bytes - Match Info - Similar pages
45-3-244.07
Section 45-3-244.07 Construction and application of subpart. (a) None of the provisions of this subpart shall be applied in such manner as to be in violation with the commerce or other clauses of the federal or state constitution. (b) 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 counties which are actually resold or reshipped. (Act 90-605, p. 1112, §8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-244.07.htm - 833 bytes - Match Info - Similar pages
45-33-242.01
Section 45-33-242.01 Tax to be added to sales price of cigarettes; enforcement. (a) Upon September 20, 1991, the county commission is authorized to levy on every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Hale County any cigarettes shall add the amount of the license or privilege tax levied and assessed herein to the price of the cigarettes, it being the purpose and intent of this provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, who sells or stores or receives for the purpose of distributing the cigarettes, acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of the cigarettes. (b) It shall be the duty of the County...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-242.01.htm - 3K - Match Info - Similar pages
45-2-244.135
Section 45-2-244.135 Construction. This subpart shall not be construed to apply to 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 2003-425, 2nd Sp. Sess., p. 1223, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.135.htm - 618 bytes - 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 ($0.09) on each package containing more than 40 cigarettes. (Act 1953, No. 565, p. 805, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-247.02.htm - 1K - Match Info - Similar pages
45-49-249.54
Section 45-49-249.54 Recordkeeping. Every wholesale dealer shall, at the time of selling or delivering any cigarettes or other tobacco products enumerated in this subpart, within Mobile County, make a true duplicate invoice of the same, which shall show full and complete details of the sale or delivery of the cigarettes or other tobacco products, and shall retain the same, subject to the use and inspection of the Mobile County Tobacco Tax Collector or his or her duly authorized deputy, for a period of three years. Wholesale and retail dealers shall also keep a record of the purchase, sale, exchange, or receipt of all the cigarettes or other tobacco products, and hold all books, records, canceled checks, and all other memoranda pertaining to the purchase, sales, exchange, or receipt for the period mentioned herein, subject to the inspection of the Mobile County Tobacco Tax Collector or his or her duly authorized deputy, who shall have the power and authority to enter upon the premises...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.54.htm - 1K - Match Info - Similar pages
45-2-244.002
Section 45-2-244.002 Levy of tax. In addition to all other taxes now imposed by law, every person who sells, stores, or delivers any cigarettes within the county shall pay a license tax to the county, which may be imposed and levied by the county commission in an amount which shall not exceed ten cents ($.10) for each package of cigarettes, made of tobacco or any substitute therefor. (Act 80-613, p. 1044, §3; Act 2000-482, p. 915, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.002.htm - 755 bytes - Match Info - Similar pages
45-49-249.02
Section 45-49-249.02 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 two cents ($0.02) for each package of cigarettes made of tobacco or any substitute therefor. (Act 87-558, p. 868, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.02.htm - 703 bytes - Match Info - Similar pages
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