§ 45-54-243.02 — Failure to Collect Tax; Powers and Duties of Department; Unavailability of Stamps

Alabama § 45-54-243.02

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 54: Pickens County
• Art. 24: Taxation
• Part 4: Tax, Tobacco

Text

It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Pickens County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense.
(1)
The state Department of Revenue or, as otherwise provided by resolution of the county commission, the Pickens County Tax Collector
shall collect all taxes levied pursuant to this subpart at the same time and in
the
same
manner
as
state
sales
and
use
tobacco
taxes
are
collected.
(2)
The tax levied herein shall be paid by affixing stamps that are required for the payment of the tax imposed by Sections 40–25–1 to 40–25–28, inclusive.
(3)
The
department
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 Sections 40–25–1 to 40–25–28, inclusive.
The department may exercise the same powers and perform the same duties in the same manner relative to the collection of the tax levied that it does relative to the collection of that tax, as long as it is authorized and directed to do so under the resolution adopted by the county commis
sion.
(4)
In accordance with Section 40–25–2, in the event the aforementioned tobacco stamps are not available for affixing to tobacco products packages and
containers,
or
by
the
authority
of
a
duly
adopted
regulation
eliminating the
requirement
of
affixing
county
tobacco
stamps,
the
Commissioner
of
the Department of Revenue may require a monthly report in lieu of stamps to report the amount of tax due.
The monthly report shall be in a form approved by the commissioner and adopted by the department under the Alabama Administrative Procedure Act, Chapter 22 of Title 41.
(5)
The department may adopt and enforce rules and regulations to effectuate the purposes of this subpart.
All rules and regulations duly adopted shall have the same force and effect of law.

Legislative History

(Act 2000–788, p. 1854, § 3.)