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Alabama · Through Act 2026-611

Ala. Code § 45-3-244.03: County Privilege, License, or Excise Tax - Tax Stamps.

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Where this section sits in the code
  1. Title 45 Local Laws.
  2. Chapter 3 Barbour County.
  3. Article 24 Taxation.
  4. Part 5 Tax, Tobacco
  5. Subpart 1 1990 Tax.

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 such 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.

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

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