Official stamps, labels, or other indicia to be affixed to all marihuana or controlled substances shall be purchased from the Department of Revenue. The purchaser shall pay 100 percent of face value for each stamp, label, or other indicia at the time of the purchase. The department shall make the stamps, labels, or other indicia in denominations as provided by the department by regulation.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17A - Drugs and Controlled Substances Excise Tax.
Section 40-17A-1 - Definitions.
Section 40-17A-2 - Administration; Manner of Payment; Collection.
Section 40-17A-3 - Rules and Regulation; Official Stamps, Labels, Etc.
Section 40-17A-4 - Restrictions Imposed if Tax Not Paid; Stamps.
Section 40-17A-5 - Effect of Chapter on Immunity.
Section 40-17A-7 - Method of Calculating Tax.
Section 40-17A-9 - Penalty; Enforcement.
Section 40-17A-10 - Purchase of Stamps, etc.; Manufacture of Same.
Section 40-17A-11 - Method and Time of Affixing Stamps; Payment Due.
Section 40-17A-14 - Examination of Books, Records, Etc.