GroundRules
Ala. Code § 40-25A-3: License Required.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 25A Tax on Gummed Cigarette Papers.
Before any person engages in the business of selling any of these items on which the tax levied by this chapter has not been paid to the Department of Revenue, such person shall make application to the Department of Revenue upon forms prepared by the department for a license. Said license shall be a condition precedent to engaging or continuing in the business of selling those items taxed under this chapter.
Collected 2026-09-03T14:01:52Z. Source file · JSON