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 the county which are actually resold or reshipped.
Structure Code of Alabama
Section 45-33-242.30 - Levy of Tax.
Section 45-33-242.31 - Tax to Added to Sale Price of Tobacco Products.
Section 45-33-242.32 - Violations; Collection; Tobacco Stamps; Rules and Regulations.
Section 45-33-242.33 - Application of Laws, Rules, and Regulations.