Alabama § 40-25-25 Presumption Arising from Possession of Unstamped Tobacco Products. (Amended by Act 2026-50)

Alabama Statutes

§ 40-25-25 — Presumption Arising from Possession of Unstamped Tobacco Products. (Amended by Act 2026-50)

Alabama·Title 40 Revenue and Taxation·Ch. 25 Tobacco and Vaping Tax·Art. 1 Sales Tax

AMENDED BY ACT 2026-50, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE.
If any person, firm, or corporation who is not a regularly licensed dealer in tobacco products shall have in his or her possession within the state more than 30 packages of unstamped cigarettes or heated tobacco products or more than one box of unstamped cigars, such possession shall be presumed to be for the purpose of evading the payment of the taxes due thereon.

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AMENDED BY ACT 2026-50, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE.
If any person, firm, or corporation who is not a regularly licensed dealer in tobacco products shall have in his or her possession within the state more than 30 packages of unstamped cigarettes or heated tobacco products or more than one box of unstamped cigars, such possession shall be presumed to be for the purpose of evading the payment of the taxes due thereon.

Alabama § 40-25-25 (Presumption Arising from Possession of Unstamped Tobacco Products. (Amended by Act 2026-50)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.