Alabama § 45-57-245.04 Affixing Stamps

Alabama Statutes

§ 45-57-245.04 — Affixing Stamps

Alabama § 45-57-245.04

JurisdictionAlabama

Title 45Local Laws

Ch. 57Russell County

Art. 24Taxation

Part 6Tax, Tobacco

This text of Alabama § 45-57-245.04 (Affixing Stamps) 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 § 45-57-245.04 (2026).

Text

The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40–25–1 through Section 40–25–28. The state Department of Revenue 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.

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The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40–25–1 through Section 40–25–28. The state Department of Revenue 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.