Code of Alabama
Article 24 - Taxation.
Part 3 - Tax, Tobacco.

Section 45-17-242 - Election to Authorize Tax. - The board of revenue, court of county commissioners, or like...

Section 45-17-242.01 - Levy of Tax. - The county governing body shall declare the result of the...

Section 45-17-242.02 - Use of Stamps for Payment. - The tax herein authorized, when levied in accordance with the...

Section 45-17-242.03 - Issuance of Stamps. - If the tax herein authorized is imposed, the board of...

Section 45-17-242.04 - Rules and Regulations; Enforcement; Compensation of Officers and Employees. - The board of revenue, court of county commissioners, or other...

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...

Section 45-17-242.06 - Disposition of Funds for Hospital Purposes. - The proceeds of the tax authorized by this part, if...

Section 45-17-242.08 - Penalties. - Any person, firm, or corporation who violates any provisions of...