(a) None of the provisions of this subpart shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution.
(b) This subpart shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesaler dealer for the purpose of resale or reshipment outside of such counties which are actually resold or reshipped.
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.