Code of Alabama
Article 24 - Taxation.
Part 6 - Tax, Tobacco.

Section 45-10-245 - Imposition of Tax. - (a) There is hereby imposed upon every person, firm, or...

Section 45-10-245.01 - Tax to Be Added to Sales Price of Tobacco Products. - Commencing August 1, 1989, there is levied on every person,...

Section 45-10-245.02 - Tobacco Stamps. - The tax hereby levied shall be paid by affixing stamps...

Section 45-10-245.03 - Rules and Regulations. - The State Department of Revenue is hereby authorized to promulgate...

Section 45-10-245.04 - Application of Department of Revenue Laws, Rules, and Regulations. - All laws and rules and regulations of the Department of...

Section 45-10-245.05 - Disposition of Proceeds. - The proceeds from the tax hereby levied, less the actual...

Section 45-10-245.06 - Construction and Application. - (a) None of the provisions of this part shall be...