It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Coffee County in the business for which the tax is hereby levied to fail or refuse to add to the price and collect from the purchaser the amount due on account on the tax herein provided or to refund or offer to refund all or part of the amount collected or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof.
Structure Code of Alabama
Section 45-16-242.20 - Imposition of Tax.
Section 45-16-242.21 - Tax to Be Added to Sales Price of Tobacco Products.
Section 45-16-242.22 - Failure to Add or Levy Tax.
Section 45-16-242.23 - Disposition of Funds.
Section 45-16-242.24 - Tobacco Stamps.
Section 45-16-242.25 - Rules and Regulations.
Section 45-16-242.26 - Application of Department of Revenue Laws, Rules, and Regulations.