45-23-242.02
Section 45-23-242.02 Tobacco stamps. The tax hereby authorized shall be paid by affixing stamps
as is required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28.
The State Department of Revenue shall have the same duties relative to the preparation and
sale of stamps to evidence the payment of such tax that it has relative to the preparation
and sale of stamps under those sections and may exercise the same powers and perform the same
duties in the same manner relative to the collection of the tax hereby levied that it does
relative to the collection of that tax. (Act 86-695, 1st Sp. Sess., p. 100, §3.)...
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45-31-242.03
Section 45-31-242.03 Tobacco stamps. The tax hereby authorized shall be paid by affixing stamps
as is required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28.
The State Department of Revenue shall have the same duties relative to the preparation and
sale of stamps to evidence the payment of such tax that it has relative to the preparation
and sale of stamps under those sections and may exercise the same powers and perform the same
duties in the same manner relative to the collection of the tax hereby levied that it does
relative to the collection of that tax. (Act 87-415, p. 611, §4.)...
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45-42-242.03
Section 45-42-242.03 Tobacco stamps. The tax hereby authorized shall be paid by affixing stamps
as is required for the payment of the tax imposed by Section 40-25-1 to Section 40-25-28,
inclusive. The State Department of Revenue shall have the same duties relative to the preparation
and sale of stamps to evidence the payment of such tax that it has relative to the preparation
and sale of stamps under those sections and may exercise the same powers and perform the same
duties in the same manner relative to the collection of the tax hereby levied that it does
relative to the collection of that tax. (Act 89-278, p. 438, § 4.)...
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45-43-247.02
Section 45-43-247.02 Tobacco stamps. The tax hereby authorized shall be paid by affixing stamps
as is required for the payment of the tax imposed by Section 40-25-1 to Section 40-25-28,
inclusive. The State Department of Revenue shall have the same duties relative to the preparation
and sale of stamps to evidence the payment of such tax that it has relative to the preparation
and sale of stamps under those sections and may exercise the same powers and perform the same
duties in the same manner relative to the collection of the tax hereby levied that it does
relative to the collection of that tax. (Act 87-523, p. 791, § 3.)...
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45-48-247.03
Section 45-48-247.03 Tobacco stamps. The tax hereby authorized shall be paid by affixing stamps
as is required for the payment of the tax imposed by Section 40-25-1 to Section 40-25-28,
inclusive. The State Department of Revenue shall have the same duties relative to the preparation
and sale of stamps to evidence the payment of such tax that it has relative to the preparation
and sale of stamps under those sections and may exercise the same powers and perform the same
duties in the same manner relative to the collection of the tax hereby levied that it does
relative to the collection of that tax. (Act 87-522, p. 787, § 4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-247.03.htm - 942 bytes - Match Info - Similar pages

45-17-242.02
Section 45-17-242.02 Use of stamps for payment. The tax herein authorized, when levied in accordance
with the provisions of this part, shall be paid through the use of stamps, bearing the words
"Colbert County Public Hospital Tax." Stamps in denominations to the amount of the
tax shall be affixed to the box or other container from or in which the tobacco products taxed
are normally sold at retail, and shall be affixed in such manner that their removal will require
continued application of water or steam; and in case of cigars, chewing tobacco, and like
tobacco products, where sales are made from the original box or container, the stamps must
be affixed to the box or container in such a way that such stamps shall be torn or mutilated
when such containers or boxes are opened for the sale of the tobacco products enclosed therein.
In the case of cigarettes, snuff, smoking tobacco, and like tobacco products, sold at retail
in any sack, can, bottle, or other such package or container, the...
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45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
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45-3-244.03
Section 45-3-244.03 County privilege, license, or excise tax - Tax stamps. The tax hereby authorized
shall be paid by affixing stamps as is required for the payment of the tax imposed by Section
40-25-1 through Section 40-25-28. The State Department of Revenue shall have the same duties
relative to the preparation and sale of stamps to evidence the payment of such tax that it
has relative to the preparation and sale of stamps under those sections and may exercise the
same powers and perform the same duties in the same manner relative to the collection of the
tax hereby levied that it does relative to the collection of that tax. (Act 90-605, p. 1112,
§4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-244.03.htm - 972 bytes - Match Info - Similar pages

45-3-170
Section 45-3-170 Environmental services fees. The Barbour County Board of Health shall designate
the environmental services by the Barbour County Health Department for which a fee may be
levied and shall set the fee to be levied for each service. Any fees to be levied, or increased,
pursuant to this section shall be subject to prior approval by the Barbour County Commission.
Prior to the approval by the Barbour County Commission, the Barbour County Health Department
shall publish written notice for two consecutive weeks of the levy or increase of fees in
a newspaper of general circulation published in the county. The Barbour County Health Department
shall levy and collect the fees authorized by this section. All fees collected shall be appropriated
to the Barbour County Health Department. (Act 97-590, p. 1044, §1.)...
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45-3-244.01
Section 45-3-244.01 County privilege, license, or excise tax - Purpose and intent. Upon adoption
of a resolution by the Barbour County Commission, every person, firm, corporation, club, or
association that sells, stores, or receives for the purpose in Barbour County, any cigarettes,
cigars, snuff, smoking tobacco and like tobacco products shall add the amount of the license
or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff,
smoking tobacco products, 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, cigars, snuff,
smoking tobacco products, 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, cigars, snuff, smoking tobacco, and like tobacco...
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