Code of Alabama
Article 24 - Taxation.
Part 5 - Tax, Tobacco

Division 1 - 1990 Tax.

Section 45-3-244 - County Privilege, License, or Excise Tax - Established. - There is hereby imposed upon every person, firm, or corporation...

Section 45-3-244.01 - County Privilege, License, or Excise Tax - Purpose and Intent. - Upon adoption of a resolution by the Barbour County Commission,...

Section 45-3-244.02 - County Privilege, License, or Excise Tax - Failure to Add or Levy Tax; Penalty. - It shall be unlawful for any dealer, storer or distributor...

Section 45-3-244.03 - County Privilege, License, or Excise Tax - Tax Stamps. - The tax hereby authorized shall be paid by affixing stamps...

Section 45-3-244.04 - Rules and Regulations. - The State Department of Revenue is hereby authorized to promulgate...

Section 45-3-244.05 - Applicability of Department of Revenue Law, Rules or Regulations. - All laws, rules, and regulations of the Department of Revenue,...

Section 45-3-244.06 - Disposition of Funds. - The proceeds from the tax hereby authorized less the actual...

Section 45-3-244.07 - Construction and Application of Subpart. - (a) None of the provisions of this subpart shall be...

Division 2 - 2003 Tax.

Section 45-3-244.30 - County Privilege, License, or Excise Tax - Established. - The Barbour County Commission may impose on every person, firm,...

Section 45-3-244.31 - County Privilege, License, or Excise Tax - Purpose and Intent. - Every person, firm, corporation, club, or association that sells, stores,...

Section 45-3-244.32 - County Privilege, License, or Excise Tax - Failure to Add or Levy Tax; Penalty; Tax Stamps; Rules and Regulations. - (a) It shall be unlawful for any dealer, storer, or...

Section 45-3-244.33 - Applicability of Department Laws, Rules or Regulations. - All laws, rules, and regulations of the department relating to...

Section 45-3-244.34 - Disposition of Funds. - The proceeds from the tax authorized, less the amount or...

Section 45-3-244.35 - Construction and Application of Subpart. - This subpart shall not be construed to apply to cigarettes,...