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 45-46-243 - Levy of Tax.
Section 45-46-243.01 - Tax to Be Added to Sales Price of Tobacco Products.
Section 45-46-243.02 - Violations; Powers and Duties of Department; Unavailability of Stamps.
Section 45-46-243.03 - Application of State Provisions.