Alabama § 45-53-246.02 Tobacco Stamps; Reporting

Alabama Statutes

§ 45-53-246.02 — Tobacco Stamps; Reporting

Alabama § 45-53-246.02

JurisdictionAlabama

Title 45Local Laws

Ch. 53Perry County

Art. 24Taxation

Part 7Tax, Tobacco

This text of Alabama § 45-53-246.02 (Tobacco Stamps; Reporting) 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 § 45-53-246.02 (2026).

Text

The tax authorized to be levied shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 to Section 40-25-28, inclusive. The state Department of Revenue, if directed and authorized by the Perry County Commission to collect and administer the county privilege, license, or excise taxes levied herein, for as long as directed by the county commission, shall have the same duties relative to the preparation and sale of stamps to evidence the payment of the tax that it has relative to the preparation and sale of stamps under those sections 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. In the event the required stamp

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The tax authorized to be levied shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 to Section 40-25-28, inclusive. The state Department of Revenue, if directed and authorized by the Perry County Commission to collect and administer the county privilege, license, or excise taxes levied herein, for as long as directed by the county commission, shall have the same duties relative to the preparation and sale of stamps to evidence the payment of the tax that it has relative to the preparation and sale of stamps under those sections 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. In the event the required stamps are not available for the purpose of affixing to tobacco product packages and containers, authority is hereby granted for the utilization of a monthly reporting system approved by the Department of Revenue, and adopted through the adoption of administrative regulations by the department, as evidence of the taxes herein levied.