Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 25 - Tobacco Tax.

Article 1 - Sales Tax.

Section 40-25-1 - Definitions. - For the purposes of this article, the following terms shall...

Section 40-25-2 - Who Is Liable for Tax; Amount; Local Tax or Fee. - (a) In addition to all other taxes of every kind...

Section 40-25-2.1 - Tax on Cigar Wrappers. - (a) For the purposes of this section, the following terms...

Section 40-25-3 - Design, Name, etc., of Stamps. - The Department of Revenue shall design the form and kind...

Section 40-25-4 - Method and Time of Affixing Stamps. - The license taxes imposed by this article shall be paid...

Section 40-25-4.1 - Wholesalers and Distributors to Affix Stamps. - (a) Notwithstanding any other laws, the only persons or businesses...

Section 40-25-5 - Discounts Allowed for Handling Stamps; Consignment of Stamps. - The Department of Revenue is hereby authorized and directed to...

Section 40-25-6 - Fraud in Use or Reuse of Stamps; Counterfeit Stamps. - Whoever removes or otherwise prepares any Alabama Revenue Stamps with...

Section 40-25-7 - Drop Shipments. - Any retail dealer or semijobber of tobacco products enumerated and...

Section 40-25-8 - Commodities Subject to Confiscation. - Any cigarettes, smoking tobacco, cigars, stogies, cheroots, chewing tobacco, snuff,...

Section 40-25-9 - Procedure When Goods Are Confiscated. - In all cases of seizure of any goods, wares, merchandise,...

Section 40-25-10 - Department May Compromise Confiscation; Rules and Regulations Governing Interstate Common Carriers. - The Department of Revenue may in its discretion return any...

Section 40-25-11 - Statements of Common Carriers, Contract Carriers, Buses, Etc. - All common carriers, contract carriers, buses and trucks transporting tobacco...

Section 40-25-12 - Enforcement by Inspection; Penalties for Interfering With Inspection. - It shall be provided by regulations of the Department of...

Section 40-25-13 - Records. - It shall be the duty of every person, firm, corporation,...

Section 40-25-14 - Filing of Monthly Report and Customs Certificates. - Each and every wholesaler or jobber qualifying as such with...

Section 40-25-15 - Nontaxable Sales. - (a) A wholesaler or jobber, as defined in Section 40-25-1...

Section 40-25-16 - Persons Not Qualifying as Wholesalers or Jobbers; Permit for Wholesalers or Jobbers; Revocation Procedure. - No person, firm, corporation, association, or copartnership operating more than...

Section 40-25-16.1 - Monthly Reporting Requirements; Online Listing of Qualified or Registered Entities. - THIS SECTION WAS AMENDED BY ACT 2022-352 IN THE 2022...

Section 40-25-17 - Sales by Wholesale Dealer. - Every wholesale dealer in this state shall before shipping, delivering...

Section 40-25-18 - Evasion of Stamp Tax. - (a) Persons failing to properly affix the required stamps to...

Section 40-25-19 - Transporting and Distributing Tobacco Products. - Each and every person, firm, corporation, club, or association transporting...

Section 40-25-20 - Reusing or Refilling Boxes, Packages and Containers. - Any person, firm, corporation, club, or association of persons, who...

Section 40-25-22 - Effect of Federal Legislation. - Should the collection of any taxes under this article be...

Section 40-25-23 - Disposition of Funds. - All revenues collected under the provisions of this article, except...

Section 40-25-24 - Sale, Purchase, Receipt, etc., of Goods Not Stamped; Penalty. - It shall be unlawful for any person, firm, or corporation,...

Section 40-25-25 - Presumption Arising From Possession of Unstamped Tobacco Products. - If any person, firm or corporation who is not a...

Section 40-25-26 - Administration and Enforcement of Article; Examination of Books, Records, Etc. - The Department of Revenue shall administer and enforce the taxes...

Section 40-25-27 - Supplies Provided to Department; Expenses Deducted From Collected Taxes. - There shall be provided for the use of the Department...

Section 40-25-28 - Effect of Article on Other Sections. - Nothing in this article shall be construed as affecting Sections...

Section 40-25-29 - Basis of Tax Levy on Cigarettes. - Any excise, license, privilege, or other tax levied on the...

Article 2 - Use Tax.

Section 40-25-40 - Definitions. - For the purpose of this article, the following terms shall...

Section 40-25-41 - Levied; Amount; Liability for Payment; Registration as Responsible Taxpayers; Seizure of Contraband. - An excise tax is hereby imposed on the storage, use...

Section 40-25-42 - Returns. - Every person owning or having in his possession or custody...

Section 40-25-45 - Lien. - The tax herein levied shall constitute a debt due the...

Section 40-25-46 - Records. - It shall be the duty of every person storing, using...

Section 40-25-47 - Disposition of Funds. - All revenue collected under the provisions of this article shall...

Article 4 - Indian Reservation Tobacco Vendors.

Section 40-25-70 - Refund of Tobacco Taxes. - (a) For the purpose of this article, the following terms...