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45-14-244.06
Section 45-14-244.06 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 2003-220, p. 553, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-244.06.htm - 620 bytes - 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
45-18-244.05
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
40-12-72
Section 40-12-72 Cigars, cigarettes, cheroots, etc. - Retailers. Each retail dealer in cigars,
cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, or snuff, or any substitute
therefor, either or all, shall pay to the state the following privilege license tax: In cities
of 25,000 inhabitants and over, $15; in cities or towns of 10,000 inhabitants and less than
25,000 inhabitants, $10; in cities or towns of 5,000 inhabitants and less than 10,000 inhabitants,
$5; in cities or towns of 2,000 inhabitants and less than 5,000 inhabitants, $3; in all other
places, whether incorporated or not, $2. This privilege license tax is levied on each place
of business owned or operated by retail dealers, whether under the same roof or not. The phrase
"retail dealer" as used in this section shall include every person, firm, corporation,
club, or association, other than a wholesale dealer as defined in Section 40-12-73, who shall
sell or store or offer for sale any one or more of the articles...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-72.htm - 1K - Match Info - Similar pages
45-25-244
Section 45-25-244 Levy of tax. (a) The county governing body of DeKalb County is authorized
and empowered to levy a tax on tobacco products sold within DeKalb County. The amount of the
tax levied under this section shall not exceed eight cents ($0.08) per tobacco product. (b)
The governing body of DeKalb County is authorized and empowered to promulgate and implement
such rules and regulations as they deem necessary to carry out this section. (Act 85-557,
p. 856, §§1-2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-244.htm - 797 bytes - 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
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