Code of Alabama
Part 8 - Tax, Tobacco.
Division 1 - 1953 Tax.

Section 45-27-247 - Applicability. - This subpart shall apply in, and only in, Escambia County,...

Section 45-27-247.01 - Definitions; Construction and Interpretation. - (a) As used in this subpart, unless the context requires...

Section 45-27-247.02 - Levy of Tax. - In addition to all other taxes now imposed by law,...

Section 45-27-247.03 - Tobacco Stamps. - The tax herein levied shall be paid through the use...

Section 45-27-247.04 - Use of Stamps; Records. - (a) It shall be the duty of each wholesale dealer...

Section 45-27-247.05 - Supply of Stamps; Forms and Supplies. - The Judge of Probate of Escambia County, Alabama, shall keep...

Section 45-27-247.06 - Payment of License Tax; Commission. - (a) The license tax imposed by this subpart shall be...

Section 45-27-247.07 - Rules and Regulations; Funding. - The governing body of the county is hereby given the...

Section 45-27-247.08 - Stamps Required for Sale of Cigarettes. - (a) It shall be unlawful for any person to sell...

Section 45-27-247.09 - Violations. - A person who violates this subpart or any rule or...

Section 45-27-247.10 - Penalties. - No seller shall continue in business when he or she...

Section 45-27-247.11 - Exceptions. - This subpart shall not apply to acts or transactions in...