Code of Alabama
Part 5 - Tax, Sales and Use.
Division 1 - Cigarettes.

Section 45-2-244 - Applicability. - This subpart shall apply in, and only in, Baldwin County,...

Section 45-2-244.001 - Definitions; Construction. - (a) As used in this subpart, unless the context requires...

Section 45-2-244.002 - Levy of Tax. - In addition to all other taxes now imposed by law,...

Section 45-2-244.003 - Payment of Tax Through Use of Stamp. - The tax herein levied shall be paid through the use...

Section 45-2-244.004 - Duties of Cigarette Wholesalers, Jobbers, and Retailers. - (a) It shall be the duty of each wholesale dealer...

Section 45-2-244.005 - Supply and Description of Stamps. - The county commission shall keep on hand for sale an...

Section 45-2-244.006 - Disposition of Funds. - (a) The county license tax imposed by this subpart and...

Section 45-2-244.007 - Rules and Regulations. - The county commission is hereby given the right, power, and...

Section 45-2-244.008 - Violation - Duty to Affix Stamps. - (a) It shall be unlawful for any person to offer...

Section 45-2-244.009 - Violation - Classification. - A person who violates the provisions of this subpart or...

Section 45-2-244.010 - Additional Penalty. - No seller shall continue in business when he or she...

Section 45-2-244.011 - Savings Provision. - This subpart shall not apply to acts or transactions in...