§ 45-42-242 Levy of tax
§ 45-42-242.01 Tax to be added to sales price of tobacco products
§ 45-42-242.02 Violations
§ 45-42-242.03 Tobacco stamps
§ 45-42-242.04 Promulgation of rules and regulations
§ 45-42-242.05 Application of laws, rules, and regulations
§ 45-42-242.06 Disposition of funds
§ 45-42-242.07 Construction and application

Terms Used In Alabama Code > Title 45 > Chapter 42 > Article 24 > Part 3 - Tax, Tobacco

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • circuit: means judicial circuit. See Alabama Code 1-1-1
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • following: means next after. See Alabama Code 1-1-1
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • 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