The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purpose of this section. All such rules and regulations duly promulgated shall have force and effect of law.
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.