Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 25A - Tax on Gummed Cigarette Papers.

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

Section 40-25A-2 - Tax Levied; Amount. - There is hereby levied a tax of $.25 per package...

Section 40-25A-3 - License Required. - Before any person engages in the business of selling any...

Section 40-25A-4 - Monthly Statement and Remittance of Tax. - On or before the twentieth day of each month each...

Section 40-25A-6 - Penalty for Failure to Report or Keep Records. - Any person subject to this chapter who shall fail to...

Section 40-25A-12 - Effect on Other Licenses and Taxes. - The tax imposed by this chapter shall be in addition...

Section 40-25A-15 - Restraint of Violators From Continuing in Business. - Any taxpayer who shall violate any of the provisions of...

Section 40-25A-16 - Enforcement of Chapter; Promulgation of Rules and Regulations. - The Department of Revenue is hereby charged with the enforcement...

Section 40-25A-17 - Extensions for Making Returns Authorized. - The department for good cause may grant up to a...

Section 40-25A-19 - Disposition of Proceeds. - All taxes or other funds received or collected by the...

Section 40-25A-20 - Deduction of Operating Expenses. - Such amount of money as shall be appropriated for each...