{"data":{"id":"us-al/ala.-code-45-25-244","jurisdiction":"us-al","citation":"Ala. Code § 45-25-244","heading":"Levy of Tax.","body":"(a) The county governing body of DeKalb County is authorized and empowered to levy a tax on tobacco products sold within DeKalb County. The amount of the tax levied under this section shall not exceed eight cents ($0.08) per tobacco product.\n(b) The governing body of DeKalb County is authorized and empowered to promulgate and implement such rules and regulations as they deem necessary to carry out this section.","path":["Title 45 Local Laws.","Chapter 25 Dekalb County.","Article 24 Taxation.","Part 5 Tax, Tobacco."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-25-244","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"be1afc308f46a6d88654eb50ec7c75565d502d368ef9b4d45bc60ac59c640222","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-25-243","next":"us-al/ala.-code-45-25-250"},"notice":"GroundRules: Original legal text. Not legal advice."}