§ 45-33-242 Levy of tax
§ 45-33-242.01 Tax to be added to sales price of cigarettes; enforcement
§ 45-33-242.02 Tobacco stamps
§ 45-33-242.03 Rules and regulations
§ 45-33-242.04 Application of laws, rules, and regulations
§ 45-33-242.05 Disposition of funds
§ 45-33-242.06 Construction and application

Terms Used In Alabama Code > Title 45 > Chapter 33 > Article 24 > Part 3 > Division 1 - 1991 Tax

  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • 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 1-1-1