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45-27-84
Section 45-27-84 Definitions. For the purposes of this part, the following terms shall have
the following meanings: (1) COUNTY. Escambia County. (2) DISTRICT ATTORNEY. The District Attorney
for the 21st Judicial Circuit. (3) RESERVATION. The reservation of the tribe or any land held
in trust for the tribe by the United States of America. (4) TRIBE. The tribe of Indians recognized
as the Poarch Band of Creek Indians by the federal government and by the State of Alabama
as a tribal government. (5) TRIBAL FUGITIVE. Any Indian, as defined by Section 5129 of Title
25 of the United States Code, charged with the commission of a crime alleged to have taken
place within the reservation, who is not currently within the boundaries of the reservation.
(Act 2017-351, §1.)...
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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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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,...
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45-8-243
Section 45-8-243 Levy of tax; failure to add tax or refund or absorption of tax; disposition
of funds; affixing of tax stamps; rules and regulations; construction and application. (a)
The Calhoun County Commission is hereby authorized to impose upon every person, firm, corporation,
club, association, partnership, or other legal entity who or which sells, stores, delivers,
uses, or otherwise consumes tobacco or certain tobacco products in Calhoun County a county
privilege, license, or excise tax in the following amounts: (1) Three cents ($0.03) for each
package of cigarettes, made of tobacco or any substitute therefor. (2) Three cents ($0.03)
for each sack, can, package, or other container of smoking tobacco, including granulated,
plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared
in such manner as to be suitable for smoking in a pipe or cigarette. (3) Three cents ($0.03)
for each sack, plug, package, or other container of chewing tobacco, which...
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8-17-271
Section 8-17-271 Definitions. As used in this article, the following terms shall have the following
meanings: (1) AGENT. Any person authorized by the Department of Revenue to purchase and affix
stamps on packages of cigarettes. (2) CIGARETTE. Any of the following: a. Any roll of tobacco
wrapped in paper or in any substance not containing tobacco. b. Any roll of tobacco wrapped
in any substance containing tobacco which, because of its appearance, the type of tobacco
used in the filler, or its packaging and labeling, is likely to be offered to, or purchased
by, consumers as a cigarette described in paragraph a. (3) MANUFACTURER. Any of the following:
a. Any entity which manufactures or otherwise produces cigarettes or causes cigarettes to
be manufactured or produced anywhere that the manufacturer intends to be sold in this state,
including cigarettes intended to be sold in the United States through an importer. b. Any
entity that becomes a successor of an entity described in paragraph a....
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40-25-40
Section 40-25-40 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed to them in this section: (1) PERSON. Any individual, firm,
company, partnership, association, corporation, receiver or trustee, or any other group or
combination acting as a unit, and the plural as well as the singular number. (2) DEPARTMENT.
The Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue
of the State of Alabama. (4) STORAGE. Any keeping or retention in this state for any purpose
except sale in the regular course of business or subsequent use solely outside this state
of the commodities subject to the provisions of this article. (5) USE. The exercise of any
right or power over the commodities subject to the provisions of this article, incident to
the ownership of those commodities or by any transaction where possession is given; except,
that it shall not include the sale of those commodities in the regular...
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40-25-18
Section 40-25-18 Evasion of stamp tax. (a) Persons failing to properly affix the required stamps
to any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff
shall be required to pay, as part of the tax imposed hereunder, a penalty of not less than
twenty-five dollars ($25) nor more than five hundred dollars ($500). Each article or commodity
not having proper stamps affixed thereto as herein required shall be deemed a separate offense.
Any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff in
the place of business of any person required by this article to stamp the same shall be prima
facie evidence that they are intended for sale. The Department of Revenue, upon good cause
shown, may waive or remit any penalty or any part thereof provided for in this section. Any
person, firm, corporation, club, or association of persons who has been found guilty of violating
this article and who, after being punished by fine, penalty,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-18.htm - 2K - Match Info - Similar pages
6-12A-2
Section 6-12A-2 Definitions. For the purposes of this chapter, unless otherwise indicated,
the following terms shall have the meanings respectively ascribed to them by this section:
(1) BRAND FAMILY. All styles of cigarettes sold under the same trade mark and differentiated
from one another by means of additional modifiers or descriptors, including, but not limited
to, menthol, lights, kings, and 100s and includes any brand name (alone or in conjunction
with any other word) trademark, logo, symbol, motto, selling message, recognizable pattern
of colors, or any other indicia of product identification identical or similar to, or identifiable
with, a previously known brand of cigarettes. (2) CIGARETTE. As defined under subdivision
(4) of Section 6-12-2. (3) COMMISSIONER. The Commissioner for the Department of Revenue for
the State of Alabama. (4) DISTRIBUTOR. A person, wherever resident or located, who purchases
non-tax-paid cigarettes and stores, sells, or otherwise disposes of the...
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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. §1472a. (4) DISTRIBUTION. To sell, barter, exchange, or give
tobacco or tobacco products for promotional purposes or...
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40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection, sales of
motor fuel to the following are exempt from the tax levied by subsection (a) of Section 40-17-325
and shall not be paid at the rack: (1) All motor fuel exported from this state for which proof
of export is available in the form of a terminal issued destination state shipping document
that is a. exported by a supplier who is licensed in the destination state or b. is sold by
a supplier to a licensed exporter for immediate export to a state for which the applicable
destination state motor fuel excise tax has been collected by the supplier who is licensed
to remit the tax to the destination state. If the motor fuel is exempt from the excise tax
due to the product being exported from this state, then the motor fuel exported from this
state shall also be exempt from the inspection fee imposed under Section 8-17-87. This exemption
shall not apply to any motor fuel which is transported and delivered...
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