Alabama § 40-25-8.2 Transportation of Certain Tobacco Products - Proof of Destination

Alabama Statutes

§ 40-25-8.2 — Transportation of Certain Tobacco Products - Proof of Destination

Alabama § 40-25-8.2

Title 40Revenue and Taxation

Ch. 25Tobacco and Vaping Tax

Art. 1Sales Tax

This text of Alabama § 40-25-8.2 (Transportation of Certain Tobacco Products - Proof of Destination) 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 § 40-25-8.2 (2026).

Text

(a)Proof of the destination of tobacco products being transported shall be provided upon request of any law enforcement officer in this state. The proof shall be verifiable by the law enforcement officer.

(b)This section shall not apply to tobacco products transported upon the public highways, roads, and streets of this state if the tobacco products are being transported in interstate commerce.

(c)A person failing to present documentation required by this section may be subject to the following civil penalties to be assessed by the department:

(1)On the first violation of this section, the owner or driver shall be assessed a civil penalty of one hundred dollars ($100).

(2)On a second or subsequent violation within a three-year period, a civil penalty of one hundred dollars ($100) mult

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(a) Proof of the destination of tobacco products being transported shall be provided upon request of any law enforcement officer in this state. The proof shall be verifiable by the law enforcement officer.
(b) This section shall not apply to tobacco products transported upon the public highways, roads, and streets of this state if the tobacco products are being transported in interstate commerce.
(c) A person failing to present documentation required by this section may be subject to the following civil penalties to be assessed by the department:
(1) On the first violation of this section, the owner or driver shall be assessed a civil penalty of one hundred dollars ($100).
(2) On a second or subsequent violation within a three-year period, a civil penalty of one hundred dollars ($100) multiplied by the total number of violations within the three-year period shall be assessed.
(3) A person transporting tobacco products without possession of proper documentation shall be guilty of a Class A misdemeanor. Any person who has been convicted under this section shall be guilty of a Class C felony for a second or subsequent violation of this section, regardless of the amount of tobacco products involved in the violation.
(d) This section shall not apply to individuals transporting tobacco for personal consumption as provided in Section 40-25-25.