Alabama Statutes
§ 45-30-245.02 — Tobacco Stamps
Alabama § 45-30-245.02
JurisdictionAlabama
Title 45Local Laws
Ch. 30Franklin County
Art. 24Taxation
Part 6Tax, Tobacco
Subpart 11963 Tax
This text of Alabama § 45-30-245.02 (Tobacco Stamps) 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 § 45-30-245.02 (2026).
Text
The tax hereby levied shall be paid by affixing stamps as is required for the payment of the tax imposed by Chapter 25 of Title 40. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence the payment of such tax that it has relative to the preparation and sale of stamps under that article; and may exercise the same powers and perform the same duties in the same manner relative to the collection of the tax hereby levied that it does relative to the collection of that tax.
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Legislative History
(Act 1963, No. 515, p. 1100, §3.)
Nearby Sections
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Insuring School Buildings and Property§ 45-1-110
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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
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Bluebook (online)
Alabama § 45-30-245.02, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-30-245.02.