The county commission is hereby given the right, power, and authority to promulgate and adopt rules and regulations governing the collection of the county tax hereby imposed, if it is necessary so to do in order to more effectually carry out the terms and provisions of this subpart, but it shall not have the right to alter or change the distribution of the taxes herein provided for. The county governing body shall make available ample funds from the county general fund for the purchase of stamps and other materials and supplies needed for carrying out the provisions of this subpart. However, the county general fund shall be reimbursed for all monies expended in connection with the administration and enforcement of this subpart as provided under Section 45-2-244.006.
Structure Code of Alabama
Section 45-2-244 - Applicability.
Section 45-2-244.001 - Definitions; Construction.
Section 45-2-244.002 - Levy of Tax.
Section 45-2-244.003 - Payment of Tax Through Use of Stamp.
Section 45-2-244.004 - Duties of Cigarette Wholesalers, Jobbers, and Retailers.
Section 45-2-244.005 - Supply and Description of Stamps.
Section 45-2-244.006 - Disposition of Funds.
Section 45-2-244.007 - Rules and Regulations.
Section 45-2-244.008 - Violation - Duty to Affix Stamps.
Section 45-2-244.009 - Violation - Classification.