Alabama § 45-49-245.01 Monthly Payment for Stamps; Return of Unsold Magazines; Invoices

Alabama Statutes

§ 45-49-245.01 — Monthly Payment for Stamps; Return of Unsold Magazines; Invoices

Alabama § 45-49-245.01

JurisdictionAlabama

Title 45Local Laws

Ch. 49Mobile County

Art. 24Taxation

Part 6Tax, Excise

This text of Alabama § 45-49-245.01 (Monthly Payment for Stamps; Return of Unsold Magazines; Invoices) 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 § 45-49-245.01 (2026).

Text

(a)Each wholesaler that sells magazines that come within the meaning of this section shall pay to the Tax Collector of Mobile County on a monthly basis fifty cents ($0.50) for each stamp affixed to a magazine. A wholesaler shall verify their monthly sales by providing the Tax Collector of Mobile County with a copy of their invoice for each magazine that comes within the meaning of this section. Each wholesaler shall pay the required fee to the Tax Collector of Mobile County within 21 days of the receipt of the invoice. Where a publisher reimburses a wholesaler for unsold copies of magazines that come within the meaning of this section, the wholesaler shall be allowed credit towards their required payment of fee by providing the Tax Collector of Mobile County with an invoice or other appro

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(a) Each wholesaler that sells magazines that come within the meaning of this section shall pay to the Tax Collector of Mobile County on a monthly basis fifty cents ($0.50) for each stamp affixed to a magazine. A wholesaler shall verify their monthly sales by providing the Tax Collector of Mobile County with a copy of their invoice for each magazine that comes within the meaning of this section. Each wholesaler shall pay the required fee to the Tax Collector of Mobile County within 21 days of the receipt of the invoice. Where a publisher reimburses a wholesaler for unsold copies of magazines that come within the meaning of this section, the wholesaler shall be allowed credit towards their required payment of fee by providing the Tax Collector of Mobile County with an invoice or other appropriate proof of reimbursement by the publisher. Provided, however, that each wholesaler prior to returning any unsold copies to the publisher shall take care that the stamp affixed to its cover has been destroyed or defaced so that the stamp is no longer useable or valid.
(b) Where retailers purchase magazines directly from the publisher, they shall also pay to the Tax Collector of Mobile County fifty cents ($0.50) for each magazine that comes within the meaning of this section, shall also provide copies of invoices, and shall pay the fee within 21 days of the receipt of the invoice.