Any cigarettes, smoking tobacco, cigars, stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article found at any point within the State of Alabama, which the cigarettes, smoking tobacco, cigars, stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article shall have been within the State of Alabama for a period of two hours, or longer, in possession of any retailer or semijobber not having affixed to the package the stamps as provided in this article, or in the case of products not requiring a stamp to be affixed where purchase invoices do not itemize the applicable tobacco taxes, are declared to be contraband goods and may be seized by the Department of Revenue, or its agents or by any peace officer of the State of Alabama, without a warrant and the goods shall be delivered to the Department of Revenue for destruction. Any of the goods, wares, or merchandise when offered for sale, either at wholesale or retail without the stamps having been first affixed, or in the case of products not requiring a stamp to be affixed where purchase invoices do not itemize the applicable tobacco taxes, shall be subject to confiscation as hereinabove provided. Any untaxed cigarettes, smoking tobacco, cigars, stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article found at any location within the State of Alabama, other than the primary location of the permitted wholesaler or jobber, registered semijobber, registered retailer or tobacco products manufacturer who stores tobacco products at a bonded warehouse in this state for resale, are declared to be contraband goods, and those goods may be seized by the Department of Revenue, or its agents or by any peace officer of the State of Alabama, without a warrant and the goods shall be delivered to the Department of Revenue for destruction. Any vehicle, not a common carrier, used for the transportation for the purpose of sale of unstamped articles as hereinabove enumerated shall likewise be subject to confiscation and sale at public auction to the highest bidder after due advertisement and notice to the title owner of the vehicle. The proceeds of sale for any vehicle sold hereunder shall be deposited into the State Treasury by the Department of Revenue to be credited in the same manner as the tax otherwise due on the tobacco products being transported. The cost of confiscation and sale shall be paid out of the proceeds derived from the sale before making remittance to the Treasurer. Should any unstamped tobaccos be found in any vehicle which is engaged in the sale, distribution, or delivery of taxable tobaccos, the same shall be prima facie evidence that it was there for sale.
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.