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 have the respective meanings ascribed by this section: (1) WHOLESALE DEALER AND JOBBER. Persons, firms,...
- Section 40-25-2 Who is liable for tax; amount; local tax or fee
(a) In addition to all other taxes of every kind now imposed by law, every person, firm, corporation, club, or association, within the State of...
- Section 40-25-2.1 Tax on cigar wrappers
(a) For the purposes of this section, the following terms shall have the respective meanings ascribed to them by this section: (1) CIGAR WRAP. An...
- Section 40-25-2.2 Floor-stock tax on tobacco products owned by permitted wholesaler
- Section 40-25-3 Design, name, etc., of stamps
The Department of Revenue shall design the form and kind of stamps to be used and shall duly adopt and promulgate such form of stamps....
- Section 40-25-4 Method and time of affixing stamps
The license taxes imposed by this article shall be paid by affixing stamps in the manner and at the time herein set forth. In the...
- Section 40-25-4.1 Wholesalers and distributors to affix stamps
(a) Notwithstanding any other laws, the only persons or businesses who may be licensed to buy and affix the tax stamps of the Alabama Department...
- Section 40-25-5 Discounts allowed for handling stamps; consignment of stamps
The Department of Revenue is hereby authorized and directed to have prepared and distributed stamps suitable for denoting the tax on all articles enumerated herein....
- Section 40-25-6 Fraud in use or reuse of stamps; counterfeit stamps
Whoever removes or otherwise prepares any Alabama Revenue Stamps with intent to use, or cause the same to be used, after it has already been...
- Section 40-25-7 Drop shipments
Any retail dealer or semijobber of tobacco products enumerated and defined in this article purchasing, or receiving such commodities from without the state, whether the...
- Section 40-25-8 Commodities subject to confiscation
Any cigarettes, smoking tobacco, cigars, stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article found at any point within the State of...
- Section 40-25-9 Procedure when goods are confiscated
In all cases of seizure of any goods, wares, merchandise, or other property hereafter made as being subject to forfeiture under provisions of this article:...
- 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 goods confiscated under this article or any part thereof when it is shown that there...
- Section 40-25-11 Statements of common carriers, contract carriers, buses, etc
All common carriers, contract carriers, buses and trucks transporting tobacco products may be required under regulations to be prescribed by the Department of Revenue to...
- Section 40-25-12 Enforcement by inspection; penalties for interfering with inspection
It shall be provided by regulations of the Department of Revenue the methods of breaking packages, forms and kinds of containers and methods of affixing...
- Section 40-25-13 Records
It shall be the duty of every person, firm, corporation, club, or association of persons, receiving, storing, selling, or handling tobacco products enumerated herein in...
- Section 40-25-14 Filing of monthly report and customs certificates
Each and every wholesaler or jobber qualifying as such with the Department of Revenue shall be required to file a report between the first and...
- Section 40-25-15 Nontaxable sales
(a) A wholesaler or jobber, as defined in Section 40-25-1 and who is duly qualified as such wholesaler or jobber under Section 40-25-16, may sell...
- 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 one retail store or mercantile establishment within this state under the same ownership, supervision, or...
- Section 40-25-16.1 Monthly reporting requirements; online listing of qualified or registered entities
Each wholesaler, jobber, semijobber, registered retailer, importer or any other person selling, receiving, or distributing tobacco products in this state for resale shall file a...
- Section 40-25-17 Sales by wholesale dealer
Every wholesale dealer in this state shall before shipping, delivering or sending out any one or more articles taxed herein, to any dealer in this...
- Section 40-25-18 Evasion of stamp tax
(a) Persons failing to properly affix the required stamps to any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff shall be required to...
- Section 40-25-19 Transporting and distributing tobacco products
Each and every person, firm, corporation, club, or association transporting and distributing in any manner whatsoever any tobacco products as enumerated and defined herein within...
- Section 40-25-20 Reusing or refilling boxes, packages and containers
Any person, firm, corporation, club, or association of persons, who shall reuse or refill with any tobacco products enumerated herein any box, package or container...
- Section 40-25-22 Effect of federal legislation
Should the collection of any taxes under this article be prevented by the operation of the provisions of the Constitution of the United States relating...
- Section 40-25-23 Disposition of funds
All revenues collected under the provisions of this article, except as otherwise provided, shall be paid to the Department of Revenue by check or draft...
- Section 40-25-24 Sale, purchase, receipt, etc., of goods not stamped; penalty
It shall be unlawful for any person, firm, or corporation, except as otherwise provided by law, to sell, purchase, transport, receive, or possess any of...
- 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...
- Section 40-25-26 Administration and enforcement of article; examination of books, records, etc
The Department of Revenue shall administer and enforce the taxes imposed by this article. It shall have the power to enter upon the premises of...
- Section 40-25-27 Supplies provided to department; expenses deducted from collected taxes
There shall be provided for the use of the Department of Revenue "revenue stamps," and such blanks, forms, reports, receipts and any and all other...
- Section 40-25-28 Effect of article on other sections
Nothing in this article shall be construed as affecting Sections 40-12-72 and 40-12-73.
- Section 40-25-29 Basis of tax levy on cigarettes
Any excise, license, privilege, or other tax levied on the sale of cigarettes by any county or municipal government within the State of Alabama shall...
- Article 2 Use Tax.
- Article 3 Excise Tax on Cigarettes.
- Article 4 Indian Reservation Tobacco Vendors.
- Section 40-25-70 Refund of tobacco taxes
(a) For the purpose of this article, the following terms shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama Department of...
Last modified: May 3, 2021