The Commissioner of Revenue shall administer the provisions of this chapter. Payments required by this chapter shall be made to the commissioner on the form provided by the commissioner. The commissioner shall collect all taxes under this chapter.
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.