Alabama § 45-30-245.36 Construction and Application

Alabama Statutes

§ 45-30-245.36 — Construction and Application

Alabama § 45-30-245.36

JurisdictionAlabama

Title 45Local Laws

Ch. 30Franklin County

Art. 24Taxation

Part 6Tax, Tobacco

Subpart 21988 Tax

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Bluebook

Ala. Code § 45-30-245.36 (2026).

Text

(a)None of the provisions of this subpart shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution.

(b)This subpart shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the purpose of resale or reshipment outside of such counties which are actually resold or reshipped.

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(a) None of the provisions of this subpart shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution.
(b) This subpart shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the purpose of resale or reshipment outside of such counties which are actually resold or reshipped.