The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 to Section 40-25-28, inclusive. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence the payment of such tax that it has relative to the preparation and sale of stamps under those sections and may exercise the same powers and perform the same duties in the same manner relative to the collection of the tax hereby levied that it does relative to the collection of that tax.
Structure Code of Alabama
Section 45-43-247 - Levy of Tax.
Section 45-43-247.01 - Tax to Be Added to Sales Price of Tobacco Products.
Section 45-43-247.02 - Tobacco Stamps.
Section 45-43-247.03 - Rules and Regulations.
Section 45-43-247.04 - Application of Laws, Rules and Regulations.