The holding, owning, having in possession of, or paying the tax of a wagering occupational tax stamp issued by the internal revenue authorities of the United States shall be held in all the courts of this state as prima facie evidence against the person holding such stamp in any prosecution of such person for violation of the gambling laws of this state.
Structure Code of Alabama
Chapter 12 - Offenses Against Public Health and Morals.
Article 2 - Gambling Offenses.
Division 4 - Federal Wagering Occupational Tax Stamp.
Section 13A-12-90 - Possession, etc., of Stamp Prima Facie Evidence of Violation of Gambling Laws.
Section 13A-12-91 - Production of Stamp Warrants Indictment or Information.