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 the meanings herein ascribed, except where the context directly requires otherwise: (1) COMMISSIONER. The Commissioner...
• Section 40-17A-2 Administration; manner of payment; collection
  The Commissioner of Revenue shall administer the provisions of this chapter. Payments required by this chapter shall be made to the commissioner on the form...
• Section 40-17A-3 Rules and regulation; official stamps, labels, etc
  The said commissioner may promulgate rules and regulations necessary to enforce and administer the revenue and taxation provisions of this chapter and shall adopt a...
• Section 40-17A-4 Restrictions imposed if tax not paid; stamps
  No dealer may possess, distribute, sell, transport, import, transfer, or otherwise use any marihuana or controlled substance upon which a tax is imposed by Section...
• Section 40-17A-5 Effect of chapter on immunity
  Nothing in this chapter may in any manner provide immunity for a dealer from criminal prosecution pursuant to Alabama law.
• 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...
• Section 40-17A-7 Method of calculating tax
  For the purpose of calculating the tax under Section 40-17A-8, an amount of marihuana or other controlled substance is measured by the weight of the...
• Section 40-17A-8 Rates
  A tax is imposed on marihuana and controlled substances as defined in Section 40-17A-1 at the following rates: (1) On each gram of marihuana, or...
• Section 40-17A-9 Penalty; enforcement
  (a) Any dealer violating this chapter is subject to a penalty of 100 percent of the tax in addition to the tax imposed by Section...
• Section 40-17A-10 Purchase of stamps, etc.; manufacture of same
  Official stamps, labels, or other indicia to be affixed to all marihuana or controlled substances shall be purchased from the Department of Revenue. The purchaser...
• Section 40-17A-11 Method and time of affixing stamps; payment due
  (a) When a dealer purchases, acquires, transports, or imports into this state marihuana or controlled substances on which a tax is imposed by Section 40-17A-8,...
• 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 other official indicia showing that the tax has been paid shall be considered a jeopardy...
• 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 nor a public employee may reveal facts contained in a report or return required by...
• Section 40-17A-14 Examination of books, records, etc
  For the purpose of determining the correctness of any return, determining the amount of tax that should have been paid, determining whether or not the...
• Section 40-17A-15 Disposition of revenue
  All taxes or other funds received or collected by the Department of Revenue of the State of Alabama under the provisions of this chapter remaining...
• Section 40-17A-16 Intent of chapter
  It is declared to be the intent of this chapter to levy this tax upon illegal drugs in an effort to compensate for the lost...

Last modified: May 3, 2021