Each and every person, firm, corporation, club, or association transporting and distributing in any manner whatsoever any tobacco products as enumerated and defined herein within the State of Alabama who has not a privilege license as prescribed in Sections 40-12-72 and 40-12-73 shall before transporting or distributing any of such tobacco products as enumerated and defined herein secure a permit from the Department of Revenue. The Department of Revenue shall, before issuing such permit, charge and collect annually a fee of $50 from each such person, firm, corporation, club, or association for transporting or distributing in any manner whatsoever any tobacco products as enumerated and defined herein. Each person, firm, corporation, club, or association securing a permit as hereinbefore provided for, shall be allowed for each such permit so secured one vehicle for the purpose of transporting or distributing such tobacco products as enumerated herein, and said permit and fee is required of such person, firm, corporation, club, or association for each vehicle which is so operated. Said permit shall be transferable as to person or vehicle under rules and regulations promulgated by the Department of Revenue. The permit provided herein shall be conspicuously displayed on each vehicle so used or operated. Failure to properly display the permit as hereinbefore required shall be deemed a violation of this section. Any person, firm, corporation, club, or association having been issued a permit who engages in any practices which are deemed by the Department of Revenue to obstruct or prevent in any way the collection of the tax provided herein, may have their permit revoked by the Department of Revenue and no further permit shall be issued for six months and not then unless the Department of Revenue deems it advisable and expedient to do so. Duplicate permit cards will be issued to replace permits lost or damaged upon application and the payment of a fee of $1. Any person, firm, corporation, club, or association found transporting or distributing any tobacco products defined herein, without first securing a permit as provided above, shall be deemed a violator of this section and upon conviction shall be punishable by a fine of not more than $1,000 for each such offense.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Section 40-25-1 - Definitions.
Section 40-25-2 - Who Is Liable for Tax; Amount; Local Tax or Fee.
Section 40-25-2.1 - Tax on Cigar Wrappers.
Section 40-25-3 - Design, Name, etc., of Stamps.
Section 40-25-4 - Method and Time of Affixing Stamps.
Section 40-25-4.1 - Wholesalers and Distributors to Affix Stamps.
Section 40-25-5 - Discounts Allowed for Handling Stamps; Consignment of Stamps.
Section 40-25-6 - Fraud in Use or Reuse of Stamps; Counterfeit Stamps.
Section 40-25-7 - Drop Shipments.
Section 40-25-8 - Commodities Subject to Confiscation.
Section 40-25-9 - Procedure When Goods Are Confiscated.
Section 40-25-11 - Statements of Common Carriers, Contract Carriers, Buses, Etc.
Section 40-25-12 - Enforcement by Inspection; Penalties for Interfering With Inspection.
Section 40-25-14 - Filing of Monthly Report and Customs Certificates.
Section 40-25-15 - Nontaxable Sales.
Section 40-25-17 - Sales by Wholesale Dealer.
Section 40-25-18 - Evasion of Stamp Tax.
Section 40-25-19 - Transporting and Distributing Tobacco Products.
Section 40-25-20 - Reusing or Refilling Boxes, Packages and Containers.
Section 40-25-22 - Effect of Federal Legislation.
Section 40-25-23 - Disposition of Funds.
Section 40-25-24 - Sale, Purchase, Receipt, etc., of Goods Not Stamped; Penalty.
Section 40-25-25 - Presumption Arising From Possession of Unstamped Tobacco Products.
Section 40-25-26 - Administration and Enforcement of Article; Examination of Books, Records, Etc.
Section 40-25-27 - Supplies Provided to Department; Expenses Deducted From Collected Taxes.