Alabama Statutes
§ 45-25-244 — Levy of Tax
Alabama § 45-25-244
This text of Alabama § 45-25-244 (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 § 45-25-244 (2026).
Text
(a)The county governing body of DeKalb County is authorized and empowered to levy a tax on tobacco products sold within DeKalb County. The amount of the tax levied under this section shall not exceed eight cents ($0.08) per tobacco product.
(b)The governing body of DeKalb County is authorized and empowered to promulgate and implement such rules and regulations as they deem necessary to carry out this section.
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Legislative History
(Act 85-557, p. 856, §§1-2.)
Nearby Sections
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Reserved§ 45-1-130
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Bluebook (online)
Alabama § 45-25-244, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-25-244.