§ 40-17A-1 Definitions
§ 40-17A-2 Administration; manner of payment; collection
§ 40-17A-3 Rules and regulation; official stamps, labels, etc
§ 40-17A-4 Restrictions imposed if tax not paid; stamps
§ 40-17A-5 Effect of chapter on immunity
§ 40-17A-6 Exemption of persons registered under Section 20-2-51 or otherwise in lawful possession
§ 40-17A-7 Method of calculating tax
§ 40-17A-8 Rates
§ 40-17A-9 Penalty; enforcement
§ 40-17A-10 Purchase of stamps, etc.; manufacture of same
§ 40-17A-11 Method and time of affixing stamps; payment due
§ 40-17A-12 Jeopardy assessment; suit to enjoin assessment prohibited; exception; tax and penalties assumed correct
§ 40-17A-13 Confidentiality of records and reports; violation; publishing statistics; applicability of forfeiture laws
§ 40-17A-14 Examination of books, records, etc
§ 40-17A-15 Disposition of revenue
§ 40-17A-16 Intent of chapter

Terms Used In Alabama Code > Title 40 > Chapter 17A - Drugs and Controlled Substances Excise Tax

  • approved: A device, process, equipment, or method approved by the chief; provided, that if any interested person so requests, the secretary shall review such approval. See Alabama Code 25-9-2
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • chief: The Chief of the Division of Safety and Inspection of the Department of Labor or such other public officer, employee, board, commission, or other authority that may in emergencies be acting in the stead of the chief or may by law be assigned the duties and authority of the Chief of the Division of Safety and Inspection of the Department of Labor. See Alabama Code 25-9-2
  • circuit: means judicial circuit. See Alabama Code 1-1-1
  • commissioner: The Commissioner of Revenue. See Alabama Code 40-17A-1
  • Controlled substance: as used in this chapter , does not include marihuana. See Alabama Code 40-17A-1
  • Conviction: A judgement of guilt against a criminal defendant.
  • dealer: A person who in violation of Alabama law manufactures, produces, ships, sells, uses, distributes, transports, or imports into Alabama or in any manner acquires or possesses more than 42 1/2 grams of marihuana, or seven or more grams of any controlled substance, or 10 or more dosage units of any controlled substance which is not sold by weight, or dosage units, shall include the weight or dosage units of the substance whether pure, impure, or diluted, in the dealer's possession. See Alabama Code 40-17A-1
  • department: Department of Revenue of the State of Alabama. See Alabama Code 40-17A-1
  • DOSAGE UNIT: A tablet, capsule, vial, or ampule of a controlled substance or, in cases of mass volume or diluted quantities, the proper dose or quantity of a controlled substance to be taken all at one time or in fractional amounts within a given period, as defined and adopted by the United States Pharmacopeia. See Alabama Code 40-17A-1
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • marihuana: Any marihuana, whether real or counterfeit, as defined in Section 20-2-2, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of Alabama laws. See Alabama Code 40-17A-1
  • MINE FOREMAN: A person holding a valid certificate of qualification duly issued by action of the board of mine examiners. See Alabama Code 25-9-2
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • operator: The owner, part owner, operator or lessee to whom the superintendent reports and is accountable for the operation. See Alabama Code 25-9-2
  • permissible: A device, process, or equipment or method heretofore or hereafter classified by such term by the United States Bureau of Mines when such classification is adopted by the chief and includes, unless otherwise expressly stated in this chapter, all requirements, restrictions, exceptions, limitations, and conditions attached to such classification by said bureau. See Alabama Code 25-9-2
  • possession: For the purposes of this chapter, to include either actual possession, or constructive possession, or a combination of both actual and constructive possession. See Alabama Code 40-17A-1
  • secretary: The Secretary of the Department of Labor or such other public officer, employee, board, commission, or other authority that may by law be assigned the duties and authority of the Secretary of Labor under this chapter. See Alabama Code 25-9-2
  • supervisor: Such term may be used to designate mine foremen, assistants, section foremen, trafficmen, maintenance foremen, etc. See Alabama Code 25-9-2
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.