Code of Alabama - Title 40: Revenue and Taxation - Section 40-17A-6 - Exemption of persons registered under Section 20-2-51 or otherwise in lawful possession
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, or otherwise lawfully in possession of marihuana or a controlled substance, to pay the tax required under this chapter.
(Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §6.)