§ 40-25-1 Definitions
§ 40-25-2 Who is liable for tax; amount; local tax or fee
§ 40-25-2.1 Tax on cigar wrappers
§ 40-25-3 Design, name, etc., of stamps
§ 40-25-4 Method and time of affixing stamps
§ 40-25-4.1 Wholesalers and distributors to affix stamps
§ 40-25-5 Discounts allowed for handling stamps; consignment of stamps
§ 40-25-6 Fraud in use or reuse of stamps; counterfeit stamps
§ 40-25-7 Drop shipments
§ 40-25-8 Commodities subject to confiscation
§ 40-25-8.1 Tobacco permit or transporters permit required
§ 40-25-8.2 Proof of destination of tobacco products
§ 40-25-9 Procedure when goods are confiscated
§ 40-25-10 Department may compromise confiscation; rules and regulations governing interstate common carriers
§ 40-25-11 Statements of common carriers, contract carriers, buses, etc
§ 40-25-12 Enforcement by inspection; penalties for interfering with inspection
§ 40-25-13 Records
§ 40-25-14 Filing of monthly report and customs certificates
§ 40-25-15 Nontaxable sales
§ 40-25-16 Persons not qualifying as wholesalers or jobbers; permit for wholesalers or jobbers; revocation procedure
§ 40-25-16.1 Monthly reporting requirements; online listing of qualified or registered entities
§ 40-25-17 Sales by wholesale dealer
§ 40-25-18 Evasion of stamp tax
§ 40-25-19 Transporting and distributing tobacco products
§ 40-25-20 Reusing or refilling boxes, packages and containers
§ 40-25-22 Effect of federal legislation
§ 40-25-2.2 Floor-stock tax on tobacco products owned by permitted wholesaler
§ 40-25-23 Disposition of funds
§ 40-25-24 Sale, purchase, receipt, etc., of goods not stamped; penalty
§ 40-25-25 Presumption arising from possession of unstamped tobacco products
§ 40-25-26 Administration and enforcement of article; examination of books, records, etc
§ 40-25-26.1 Rules
§ 40-25-27 Supplies provided to department; expenses deducted from collected taxes
§ 40-25-28 Effect of article on other sections
§ 40-25-29 Basis of tax levy on cigarettes
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Alabama Code > Title 40 > Chapter 25 > Article 1 - Sales Tax

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • circuit: means judicial circuit. See Alabama Code 1-1-1
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Dependent: A person dependent for support upon another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: means next after. See Alabama Code 1-1-1
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • month: means a calendar month. See Alabama Code 1-1-1
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • preceding: means next before. See Alabama Code 1-1-1
  • Probate: Proving a will
  • property: includes both real and personal property. See Alabama Code 1-1-1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
  • United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1
  • writing: includes typewriting and printing on paper. See Alabama Code 1-1-1
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1