Code of Alabama
Article 24 - Taxation.
Part 10 - Tax, Tobacco.

Division 1 - 1987 Tax.

Section 45-49-249.01 - (a)As used in this subpart, unless the context requires a...

Section 45-49-249.02 - In addition to all other taxes now imposed by law,...

Section 45-49-249.03 - The tax herein levied shall be paid through the use...

Section 45-49-249.04 - (a)It shall be the duty of each wholesale dealer or...

Section 45-49-249.05 - The county commission shall keep on hand for sale an...

Section 45-49-249.06 - (a) The county license tax imposed by this subpart and...

Section 45-49-249.07 - The county commission is hereby given the right, power, and...

Section 45-49-249.08 - (a) It shall be unlawful for any person to offer...

Section 45-49-249.09 - A person who violates this subpart or any rule or...

Section 45-49-249.10 - No seller shall continue in business when he or she...

Division 2 - 1992 Tax.

Section 45-49-249.30 - (a) There is hereby imposed upon every person, firm, or...

Section 45-49-249.31 - Every person, firm, corporation, club, or association that sells, stores,...

Section 45-49-249.32 - It shall be unlawful for any dealer, storer, or distributor...

Section 45-49-249.33 - All laws, rules, and regulations of the State Department of...

Section 45-49-249.34 - The proceeds from the tax hereby authorized less the actual...

Section 45-49-249.35 - This subpart shall not be construed to apply to cigarettes,...

Division 3 - 2019 Tax.

Section 45-49-249.50 - For the purposes of this subpart, the following words shall...

Section 45-49-249.51 - This subpart applies to the collection and enforcement of all...

Section 45-49-249.52 - All county privilege, license, or excise taxes levied or authorized...

Section 45-49-249.53 - In Mobile County, every person, firm, corporation, club, or association...

Section 45-49-249.54 - Every wholesale dealer shall, at the time of selling or...

Section 45-49-249.55 - Every wholesale dealer shall furnish to the Mobile County Tobacco...

Section 45-49-249.56 - It shall be unlawful for any dealer, storer, or distributor...

Section 45-49-249.57 - Any retail dealer or semijobber of tobacco products enumerated and...

Section 45-49-249-58 - Any person, firm, corporation, club, or association failing to affix...

Section 45-49-249.59 - The Mobile County Tobacco Tax Collector shall have the duties...

Section 45-49-249.60 - Any product taxable by law found not having affixed to...

Section 45-49-249.61 - The Mobile County Commission may adopt rules to effectuate the...

Section 45-49-249.62 - Taxes, penalties, and fines assessed pursuant to this subpart shall...