(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 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 45-33-242 - Levy of Tax.
Section 45-33-242.01 - Tax to Be Added to Sales Price of Cigarettes; Enforcement.
Section 45-33-242.02 - Tobacco Stamps.
Section 45-33-242.03 - Rules and Regulations.
Section 45-33-242.04 - Application of Laws, Rules, and Regulations.