Before any person engages in the business of selling any of these items on which the tax levied by this chapter has not been paid to the Department of Revenue, such person shall make application to the Department of Revenue upon forms prepared by the department for a license. Said license shall be a condition precedent to engaging or continuing in the business of selling those items taxed under this chapter.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 25A - Tax on Gummed Cigarette Papers.
Section 40-25A-1 - Definitions.
Section 40-25A-2 - Tax Levied; Amount.
Section 40-25A-3 - License Required.
Section 40-25A-4 - Monthly Statement and Remittance of Tax.
Section 40-25A-6 - Penalty for Failure to Report or Keep Records.
Section 40-25A-12 - Effect on Other Licenses and Taxes.
Section 40-25A-15 - Restraint of Violators From Continuing in Business.
Section 40-25A-16 - Enforcement of Chapter; Promulgation of Rules and Regulations.
Section 40-25A-17 - Extensions for Making Returns Authorized.