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Alabama · Through Act 2026-611

Ala. Code § 40-25-42: Returns.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 25 Tobacco and Vaping Tax.
  3. Article 2 Use Tax.

Every person owning or having in his possession or custody tobacco products, the storage, use or other consumption of which is subject to the tax imposed by this article, shall on or before the tenth day of the month following file with the department a return for the preceding month in such form as may be prescribed by the department showing the tobacco products purchased by such person, and such other information as the department may deem necessary for the proper administration of this article. The return shall be accompanied by a remittance of the amount of tax herein imposed.

Collected 2026-09-03T14:01:52Z. Source file · JSON

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