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 have the respective meanings ascribed to them by this section: (1) PERSON. Individuals, firms, corporations,...
• Section 40-25A-2 Tax levied; amount
  There is hereby levied a tax of $.25 per package on all gummed cigarette papers sold at wholesale in this state or imported into this...
• Section 40-25A-3 License required
  Before any person engages in the business of selling any of these items on which the tax levied by this chapter has not been paid...
• Section 40-25A-4 Monthly statement and remittance of tax
  On or before the twentieth day of each month each person on whom the tax levied by this chapter is imposed shall render to the...
• Section 40-25A-6 Penalty for failure to report or keep records
  Any person subject to this chapter who shall fail to make any report required of them by the Department of Revenue or shall fail to...
• Section 40-25A-12 Effect on other licenses and taxes
  The tax imposed by this chapter shall be in addition to all other licenses and taxes levied by law as a condition precedent to engaging...
• Section 40-25A-15 Restraint of violators from continuing in business
  Any taxpayer who shall violate any of the provisions of this chapter may be restrained from continuing in business, and the proper prosecution shall be...
• Section 40-25A-16 Enforcement of chapter; promulgation of rules and regulations
  The Department of Revenue is hereby charged with the enforcement of the provisions of this chapter and is hereby authorized and empowered to prescribe, adopt,...
• Section 40-25A-17 Extensions for making returns authorized
  The department for good cause may grant up to a 30 day extension for the time for making any return required under the provisions of...
• Section 40-25A-19 Disposition of proceeds
  All taxes or other funds received or collected by the department under the provisions of this chapter shall be deposited in the Treasury without delay.
• Section 40-25A-20 Deduction of operating expenses
  Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the...

Last modified: May 3, 2021