Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17A - Drugs and Controlled Substances Excise Tax.

Section 40-17A-1 - Definitions. - As used in this chapter, the following words shall have...

Section 40-17A-2 - Administration; Manner of Payment; Collection. - The Commissioner of Revenue shall administer the provisions of this...

Section 40-17A-3 - Rules and Regulation; Official Stamps, Labels, Etc. - The said commissioner may promulgate rules and regulations necessary to...

Section 40-17A-4 - Restrictions Imposed if Tax Not Paid; Stamps. - No dealer may possess, distribute, sell, transport, import, transfer, or...

Section 40-17A-5 - Effect of Chapter on Immunity. - Nothing in this chapter may in any manner provide immunity...

Section 40-17A-6 - Exemption of Persons Registered Under Section 20-2-51 or Otherwise in Lawful Possession. - Nothing in this chapter requires persons registered under Section 20-2-51,...

Section 40-17A-7 - Method of Calculating Tax. - For the purpose of calculating the tax under Section 40-17A-8,...

Section 40-17A-8 - Rates. - A tax is imposed on marihuana and controlled substances as...

Section 40-17A-9 - Penalty; Enforcement. - (a) Any dealer violating this chapter is subject to a...

Section 40-17A-10 - Purchase of Stamps, etc.; Manufacture of Same. - Official stamps, labels, or other indicia to be affixed to...

Section 40-17A-11 - Method and Time of Affixing Stamps; Payment Due. - (a) When a dealer purchases, acquires, transports, or imports into...

Section 40-17A-12 - Jeopardy Assessment; Suit to Enjoin Assessment Prohibited; Exception; Tax and Penalties Assumed Correct. - (a) An assessment for a dealer not possessing stamps or...

Section 40-17A-13 - Confidentiality of Records and Reports; Violation; Publishing Statistics; Applicability of Forfeiture Laws. - (a) Notwithstanding any law to the contrary, neither the commissioner...

Section 40-17A-14 - Examination of Books, Records, Etc. - For the purpose of determining the correctness of any return,...

Section 40-17A-15 - Disposition of Revenue. - All taxes or other funds received or collected by the...

Section 40-17A-16 - Intent of Chapter. - It is declared to be the intent of this chapter...