Code of Alabama - Title 40: Revenue and Taxation - Section 40-25-25 - Presumption arising from possession of unstamped tobacco products

Section 40-25-25 - Presumption arising from possession of unstamped tobacco products.

If any person, firm or corporation who is not a regularly licensed dealer in tobacco products shall have in his possession within the state more than 30 packages of unstamped cigarettes or more than one box of unstamped cigars, such possession shall be presumed to be for the purpose of evading the payment of the taxes due thereon.

(Acts 1945, No. 368, p. 593, §2.)

Last modified: May 3, 2021