This subpart shall not apply to acts or transactions in interstate commerce; nor shall any provision hereof apply to any business conducted by or for the United States or any other government. This subpart shall not be construed to apply to cigarettes stored by a wholesale dealer for the purpose of resale or reshipment outside of the county, which cigarettes are actually resold or reshipped.
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.