Alabama § 45-49-249.57 Duplicate Invoices for Imported Tobacco Products

Alabama Statutes

§ 45-49-249.57 — Duplicate Invoices for Imported Tobacco Products

Alabama § 45-49-249.57

JurisdictionAlabama

Title 45Local Laws

Ch. 49Mobile County

Art. 24Taxation

Part 10Tax, Tobacco

Subpart 32019 Tax

This text of Alabama § 45-49-249.57 (Duplicate Invoices for Imported Tobacco Products) 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 § 45-49-249.57 (2026).

Text

Any retail dealer or semijobber of tobacco products enumerated and defined in this subpart purchasing or receiving the commodities from without the state, whether the same shall have been ordered or purchased through a wholesaler or jobber in this state, or by drop shipment or otherwise, which the state, county, city, and local tax has not already been paid at wholesale, shall within three days of receipt of such tobacco products, provide electronically, a true duplicate invoice of all such purchases or receipts to the Mobile County Tobacco Tax Collector, the invoice carrying the name of the person or firm from whom or through whom such purchases or shipments of the tobacco products so received, showing kinds and quantities. Any retail dealer or semijobber failing or refusing to furnish du

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Any retail dealer or semijobber of tobacco products enumerated and defined in this subpart purchasing or receiving the commodities from without the state, whether the same shall have been ordered or purchased through a wholesaler or jobber in this state, or by drop shipment or otherwise, which the state, county, city, and local tax has not already been paid at wholesale, shall within three days of receipt of such tobacco products, provide electronically, a true duplicate invoice of all such purchases or receipts to the Mobile County Tobacco Tax Collector, the invoice carrying the name of the person or firm from whom or through whom such purchases or shipments of the tobacco products so received, showing kinds and quantities. Any retail dealer or semijobber failing or refusing to furnish duplicate invoices, in both the manner and time allowed, may be subject to a county-imposed penalty of not less than one thousand dollars ($1,000) nor more than five thousand dollars ($5,000), to be multiplied by the sum of the current violation plus prior violations of this section. Tobacco products imported by retail dealers and semijobbers in which a true and duplicate invoice has not been received by the county are considered contraband and subject to confiscation as provided for by law.