Code of Alabama
Chapter 17A - Drugs and Controlled Substances Excise Tax.
Section 40-17A-5 - Effect of Chapter on Immunity.

Nothing in this chapter may in any manner provide immunity for a dealer from criminal prosecution pursuant to Alabama law.

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Structure Code of Alabama

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-6 - Exemption of Persons Registered Under Section 20-2-51 or Otherwise in Lawful Possession.

Section 40-17A-7 - Method of Calculating Tax.

Section 40-17A-8 - Rates.

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-12 - Jeopardy Assessment; Suit to Enjoin Assessment Prohibited; Exception; Tax and Penalties Assumed Correct.

Section 40-17A-13 - Confidentiality of Records and Reports; Violation; Publishing Statistics; Applicability of Forfeiture Laws.

Section 40-17A-14 - Examination of Books, Records, Etc.

Section 40-17A-15 - Disposition of Revenue.

Section 40-17A-16 - Intent of Chapter.