Alabama Statutes
§ 40-17A-16 — Intent of Chapter
Alabama § 40-17A-16
This text of Alabama § 40-17A-16 (Intent of Chapter) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ala. Code § 40-17A-16 (2026).
Text
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 revenue from a section of the economy that has not heretofore borne its fair share of the tax burden. This chapter is not intended to inculpate anyone or otherwise cause any individual to incriminate himself or herself in violation of that person’s constitutional rights.
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Legislative History
(Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §16.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-17A-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-17A-16.