(a) Each person who makes a delivery sale shall collect and remit to the department all excise taxes imposed by this state with respect to the delivery and maintain evidence of the payment unless the person is located outside the state and includes a statement on the outside of the shipping package stating: "Alabama law requires the payment of state taxes on this shipment of cigarettes. You are legally responsible for all applicable unpaid taxes on these cigarettes."
(b) A statement meets the requirements of this section if the following occur:
(1) The statement is clear and conspicuous.
(2) The statement is contained in a printed box set apart from the shipping label and other markings contained on the shipping package.
(3) The statement is printed in bold capital letters.
(4) The statement is printed with a degree of color contrast between the background and the printed statement that is no less than the color contrast between the background and the largest text used on the shipping label.
(5) The statement is located on the same side of the shipping package as the shipping label.
Structure Code of Alabama
Chapter 12 - Offenses Against Public Health and Morals.
Article 1 - General Provisions.
Section 13A-12-1 - Certain Acts Prohibited on Sunday.
Section 13A-12-2 - Holding Public Markets and Trading Therein on Sunday.
Section 13A-12-3.1 - Definitions.
Section 13A-12-3.3 - Delivery Prerequisites.
Section 13A-12-3.4 - Notice Requirements.
Section 13A-12-3.5 - Shipping Requirements.
Section 13A-12-3.6 - Reporting Requirements.
Section 13A-12-3.7 - Collection and Remittance of Taxes; Statement Requirements.
Section 13A-12-3.8 - Permit Requirements; Violations.
Section 13A-12-4 - Keeping Cockpit; Cockfighting.