The tax herein levied shall be paid through the use of stamps herein provided for. Stamps in denominations to the amount of the tax shall be affixed to each individual package of cigarettes. The stamps shall be affixed in such manner that their removal will require continued application of water or steam.
Structure Code of Alabama
Section 45-27-247 - Applicability.
Section 45-27-247.01 - Definitions; Construction and Interpretation.
Section 45-27-247.02 - Levy of Tax.
Section 45-27-247.03 - Tobacco Stamps.
Section 45-27-247.04 - Use of Stamps; Records.
Section 45-27-247.05 - Supply of Stamps; Forms and Supplies.
Section 45-27-247.06 - Payment of License Tax; Commission.
Section 45-27-247.07 - Rules and Regulations; Funding.
Section 45-27-247.08 - Stamps Required for Sale of Cigarettes.
Section 45-27-247.09 - Violations.