The said commissioner may promulgate rules and regulations necessary to enforce and administer the revenue and taxation provisions of this chapter and shall adopt a uniform system of providing, affixing, and displaying official stamps, official labels, or other official indicia for marihuana and controlled substances on which a tax is imposed.
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.