Code of Alabama
Part 5 - Tax, Sales and Use.
Division 5 - Tobacco Products.

Section 45-2-244.130 - Levy of Tax. - (a) There is hereby imposed on every person, firm, or...

Section 45-2-244.131 - Addition of Tax to Tobacco Products. - Every person, firm, corporation, club, or association that sells, stores,...

Section 45-2-244.132 - Failure to Collect Tax; Powers and Duties of Department; Unavailability of Stamps. - (a) It shall be unlawful for any dealer, storer, or...

Section 45-2-244.133 - Time and Manner of Payment. - All laws, rules, and regulations of the department relating to...

Section 45-2-244.134 - Disposition of Funds. - The proceeds from the tax authorized, less the amount or...

Section 45-2-244.135 - Construction. - This subpart shall not be construed to apply to snuff,...