Home/Alabama/Statutes/Title 40: Revenue and Taxation/Ch. 17A: Drugs and Controlled Substances Excise Tax/§ 40-17A-7
Alabama Statutes

§ 40-17A-7 — Method of Calculating Tax

Alabama § 40-17A-7
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 17ADrugs and Controlled Substances Excise Tax

This text of Alabama § 40-17A-7 (Method of Calculating Tax) 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-7 (2026).

Text

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 substance or by number of dosage units in the dealer’s possession.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

(Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §7.)

Nearby Sections

15
§ 40-1-1
Definitions
§ 40-1-10
Duty of Salaried Officers as to Disposition of Fees Collected
§ 40-1-13
Defense of Actions Involving Revenue Laws
§ 40-1-14
Payment of Court Costs
§ 40-1-15
Execution Sufficient Warrant for Levy
§ 40-1-16
Copies of Books, Records, Papers, Etc., Admitted in Evidence
§ 40-1-17
Judgment on Verdict in Favor of State Against Officers
§ 40-1-18
Falsely Returning List of Taxpayer as Sworn To
§ 40-1-19
Bank Officer Failing to Make, Swear To, and Deliver Required Statements
§ 40-1-2
Lien for Taxes - Generally
§ 40-1-20
Taxing Authorities Acting as Attorney for Taxpayer
§ 40-1-21
Access to Books and Records of Revenue Officers
§ 40-1-22
Penalty for Officers Who Neglect Duty
§ 40-1-23
Liability of Officers for Conversion
§ 40-1-24
Duty of Sheriff in Selling Property Under Execution, Etc
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Alabama § 40-17A-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-17A-7.