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45-33-242
Section 45-33-242 Levy of tax. (a) The Hale County Commission is authorized to levy
upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes
certain tobacco products in Hale County, a county privilege, license, or excise tax of five
cents ($0.05) on each package of cigarettes made of tobacco or any substitute therefor. (b)
The privilege, license, or excise tax levied by this subpart shall be in addition to all other
taxes provided by law. Provided, however, when the license tax levied under this subpart is
paid by a wholesaler or retailer of cigarettes, the payment shall be sufficient for the taxes
levied by this subpart, the intent being that the license tax is to be paid only once on each
package of cigarettes. (Act 91-783, p. 170, §1; Act 92-566, p. 1178, §1.)...
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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.)...
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45-49-249.55
Section 45-49-249.55 Reporting requirements. Every wholesale dealer shall furnish to
the Mobile County Tobacco Tax Collector a monthly report, between the 1st and 20th of each
month, for the preceding month, of the sale or delivery of all cigarettes or other tobacco
products made in Mobile County, and of all orders for cigarettes or other tobacco products
as enumerated herein purchased through the wholesale dealer from without Mobile County on
a drop shipment, and consigned direct to the person, firm, corporation, or association of
persons ordering such cigarettes or other tobacco products from without this county through
the wholesaler dealer. Any retail dealer or semijobber of cigarettes or other tobacco products
enumerated herein, purchasing or receiving such commodities from without the county, whether
the same shall have been ordered or purchased through a wholesaler or jobber in this county,
or by drop shipment or otherwise, which the state, county, city, and local tax has not...
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40-25-19
Section 40-25-19 Transporting and distributing tobacco products. Each and every person,
firm, corporation, club, or association transporting and distributing in any manner whatsoever
any tobacco products as enumerated and defined herein within the State of Alabama who has
not a privilege license as prescribed in Sections 40-12-72 and 40-12-73 shall before transporting
or distributing any of such tobacco products as enumerated and defined herein secure a permit
from the Department of Revenue. The Department of Revenue shall, before issuing such permit,
charge and collect annually a fee of $50 from each such person, firm, corporation, club, or
association for transporting or distributing in any manner whatsoever any tobacco products
as enumerated and defined herein. Each person, firm, corporation, club, or association securing
a permit as hereinbefore provided for, shall be allowed for each such permit so secured one
vehicle for the purpose of transporting or distributing such tobacco...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-19.htm - 2K - Match Info - Similar pages
40-25-70
Section 40-25-70 Refund of tobacco taxes. (a) For the purpose of this article, the following
terms shall have the respective meanings ascribed by this section: (1) DEPARTMENT.
The Alabama Department of Revenue. (2) FEDERALLY RECOGNIZED INDIAN TRIBE. A tribe that is
acknowledged by the U.S. Department of Interior, Bureau of Indian Affairs as being an Indian
Nation or Tribe. (3) OTHER TOBACCO PRODUCTS. Smoking tobacco, cigars, stogies, cheroots, chewing
tobacco, snuff, and other products taxable under this chapter excluding cigarettes. (4) RESERVATION.
a. All land within the limits of any Indian reservation under the jurisdiction of the United
States Government, notwithstanding the issuance of any patent, and, including rights-of-way
running through the reservation; b. all dependent Indian communities within the borders of
the United States whether within the original or subsequently acquired territory thereof,
and whether within or without the limits of a state; and c. all Indian...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-70.htm - 3K - 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
40-25-13
Section 40-25-13 Records. It shall be the duty of every person, firm, corporation, club,
or association of persons, receiving, storing, selling, or handling tobacco products enumerated
herein in any manner whatsoever to keep and preserve all invoices, books, papers, cancelled
checks, or other memoranda touching the purchase, sale, exchange, or receipt of any and all
tobacco products enumerated herein. All such invoices, books, papers, cancelled checks, or
other memoranda shall be subject to audit and inspection by any duly authorized representative
of the Department of Revenue at any and all times. Each operator of a retail outlet shall
receive, examine, and retain the purchase invoice from the source of the tobacco products
for every purchase of tobacco products for a period of 90 days at the retail location. At
the end of the 90 days, the purchase records shall be maintained with the required books and
records for a period of three years from the date of purchase. Invoices received...
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40-25-20
Section 40-25-20 Reusing or refilling boxes, packages and containers. Any person, firm,
corporation, club, or association of persons, who shall reuse or refill with any tobacco products
enumerated herein any box, package or container from which tobacco products theretofore tax-paid
have been removed, or who otherwise violates any provision of this chapter, may be subject
to a department imposed penalty of not less than five hundred dollars ($500) nor more than
one thousand dollars ($1,000). This penalty is multiplied by the number of violations of this
section. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §737; Act 2014-262, p. 827,
§1.)...
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45-14-244.07
Section 45-14-244.07 Disposition of funds. (a) The proceeds from the tobacco tax authorized
in Clay County pursuant to Section 45-14-244, and as further provided for in Sections
45-14-244.01 to 45-14-244.03, inclusive, and Section 45-14-244.06, less two percent
of the actual cost of collection, which shall be retained by the Department of Revenue, shall
be distributed to the Clay County General Fund to be expended as follows: (1) Thirty-two percent
to the Alabama Forestry Commission to be utilized for fire protection in the county, as provided
in subsection (b). (2) Twenty percent to the Clay County Industrial Development Council. (3)
Twenty percent to the Clay County Animal Shelter. The Clay County Animal Shelter shall annually
report to the county commission regarding the expenditure of the funds in the preceding year.
(4) Thirteen percent to the Clay County Commission to be deposited into a special fund in
the county treasury and, subject to an application process developed by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-244.07.htm - 2K - Match Info - Similar pages
40-25-5
Section 40-25-5 Discounts allowed for handling stamps; consignment of stamps. The Department
of Revenue is hereby authorized and directed to have prepared and distributed stamps suitable
for denoting the tax on all articles enumerated herein. Any person, firm, corporation, or
association of persons, other than the Department of Revenue, who sells tobacco tax stamps
not affixed to tobacco sold and delivered by them, whether the stamps be genuine or counterfeit,
shall be guilty of a felony and punishable as set out in Section 40-25-6. When wholesalers
or jobbers have qualified as such with the Department of Revenue, as provided in Section
40-25-16, and desire to purchase stamps as prescribed herein for use on taxable tobaccos sold
and delivered by them, the Department of Revenue shall allow on such sales of tobacco tax
stamps a discount of 4.75 percent on the entire amount of the sale. Where wholesalers or jobbers
are entitled to purchase stamps at a discount as herein provided, instead...
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