{"data":{"id":"us-al/ala.-code-40-17a-16","jurisdiction":"us-al","citation":"Ala. Code § 40-17A-16","heading":"Intent of Chapter.","body":"It is declared to be the intent of this chapter to levy this tax upon illegal drugs in an effort to compensate for the lost revenue from a section of the economy that has not heretofore borne its fair share of the tax burden. This chapter is not intended to inculpate anyone or otherwise cause any individual to incriminate himself or herself in violation of that person’s constitutional rights.","path":["Title 40 Revenue and Taxation.","Chapter 17A Drugs and Controlled Substances Excise Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-17A-16","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"b5c7a65d3c00210f4928f1d7431507cad09b2cad9e8dab00407cc65d9e051d82","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-17a-15","next":"us-al/ala.-code-40-18-1"},"notice":"GroundRules: Original legal text. Not legal advice."}