There is hereby levied a tax of $.25 per package on all gummed cigarette papers sold at wholesale in this state or imported into this state for use, consumption, or sale at retail.

(Acts 1980, No. 80-700, p. 1406, §2.)

Terms Used In Alabama Code 40-25A-2

  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 30-3D-608