(a) None of the provisions of this subpart shall be applied in such manner as to be in violation with 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 wholesale dealer for the purpose of resale or reshipment outside of such counties which are actually resold or reshipped.
Structure Code of Alabama
Section 45-3-244 - County Privilege, License, or Excise Tax - Established.
Section 45-3-244.01 - County Privilege, License, or Excise Tax - Purpose and Intent.
Section 45-3-244.03 - County Privilege, License, or Excise Tax - Tax Stamps.
Section 45-3-244.04 - Rules and Regulations.
Section 45-3-244.05 - Applicability of Department of Revenue Law, Rules or Regulations.
Section 45-3-244.06 - Disposition of Funds.
Section 45-3-244.07 - Construction and Application of Subpart.