Alabama Statutes
§ 45-2-244.002 — Levy of Tax
Alabama § 45-2-244.002
JurisdictionAlabama
Title 45Local Laws
Ch. 2Baldwin County
Art. 24Taxation
Part 5Tax, Sales and Use
Subpart 1Cigarettes
This text of Alabama § 45-2-244.002 (Levy of 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 § 45-2-244.002 (2026).
Text
In addition to all other taxes now imposed by law, every person who sells, stores, or delivers any cigarettes within the county shall pay a license tax to the county, which may be imposed and levied by the county commission in an amount which shall not exceed ten cents ($.10) for each package of cigarettes, made of tobacco or any substitute therefor.
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Legislative History
(Act 80-613, p. 1044, §3; Act 2000-482, p. 915, §1.)
Nearby Sections
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Disclaimer,§ 45-1-100.01
Superintendent of Education§ 45-1-100.02
Insuring School Buildings and Property§ 45-1-110
Compensation of Poll Workers§ 45-1-120
Reserved§ 45-1-130
Duties of County Engineer§ 45-1-140
Reserved§ 45-1-150
Reserved§ 45-1-160
Reserved§ 45-1-180
Reserved§ 45-1-190
Reserved§ 45-1-20
Licensing and Regulation; ViolationsCite This Page — Counsel Stack
Bluebook (online)
Alabama § 45-2-244.002, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-2-244.002.