Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION
- Section 810-7-1-.01 - Tobacco Tax - Administration And Enforcement Of The Provisions Of The Alabama Tobacco Tax Act Insofar As It Relates To Damaged Cigarettes And Other Damaged Tobacco Products While Being Transported Or While In The Custody Of Warehousemen Or Carriers, And Particularly As To How Such Damaged Products Are To Be Stamped And The Tax Thereon Is To Be Paid Where They Are Sold Or How Such Damaged Products Might Otherwise Be Disposed Of
- Section 810-7-1-.02 - Tobacco Tax Refunds Applicable To All Wholesale Dealers Of Tobacco Products
- Section 810-7-1-.03 - Tobacco Tax Rules Applicable To National Guard Canteens
- Section 810-7-1-.04 - Refund For Tobacco Products Destroyed By A Manufacturer
- Section 810-7-1-.05 - Tobacco Administration Concerning Manufacturers And Their Salesmen
- Section 810-7-1-.06 - Gummed Cigarette Rolling Paper Tax
- Section 810-7-1-.07 - Computing Tobacco Tax On Give-Away Sample Cigarettes And Tobacco Products Other Than Cigarettes
- Section 810-7-1-.08 - Procedure For Reporting And Payment Of Tobacco Taxes On Tobacco Products Other Than Cigarettes
- Section 810-7-1-.09 - Procedure For Reporting And Payment Of County Tobacco Taxes On Cigarettes And Submission Of Tobacco Reports And Registration Requirements
- Section 810-7-1-.10 - Procedure Pertaining To The Exemption Of Certain Organizations From State Tobacco And Playing Card Taxes
- Section 810-7-1-.11 - Procedures Pertaining To The Escrow Provisions And Tobacco Master Settlement Agreement Complementary Legislation Concerning Tobacco Manufacturers
- Section 810-7-1-.13 - Procedures For Taxing Snuff, Moist Snuff (Roll Snuff) And Smokeless Tobacco (Tobacco Similar In Composition To Snuff)
- Section 810-7-1-.14 - Tobacco Product Manufacturers Certificate of Compliance
- Section 810-7-1-.15 - Directory Of Cigarettes Approved For Stamping And Sale In Alabama
- Section 810-7-1-.16 - Updates And Changes To The Directory Of Cigarettes Approved For Stamping And Sale And Appeals Therefrom
- Section 810-7-1-.17 - Quarterly Certifications And Escrow Deposits
- Section 810-7-1-.18 - Disclosures Of Information
- Section 810-7-1-.19 - Local Government Rate Notification Requirements For Tobacco Tax
- Section 810-7-1-.20 - Procedures For Reporting And Remitting Solid Waste Disposal Fees
- Section 810-7-1-.21 - Electronic Filing and Payment of the Alabama Underground and Aboveground Storage Tank Trust Fund Charge. (REPEALED)
- Section 810-7-1-.22 - Procedures Pertaining To Manufacturers of Tobacco Products Relating To Commercial Cigarette-Making Or Rolling Machines
- Section 810-7-1-.23 - Electronic Filing and Payment of State and State-Administered County Tobacco Taxes. (REPEALED)
- Section 810-7-1-.24 - Electronic Filing of Hazardous Waste Fee, Solid Waste Fee, Pari-Mutuel Pool Tax and State Horse Wagering Fee Returns (Repealed)
- Section 810-7-1-.25 - Electronic Filing of Monthly Wholesaler Reports, Schedule D Reports, Manufacturer Reports, Manufacturer Certifications, and Any New Tobacco Returns/Reports. (REPEALED)
- Section 810-7-1-.26 - Procedures For Reporting Sales Of Tobacco Products For Resale In This State
- Section 810-7-1-.27 - Non-Participating Manufacturer's Bond (Including Importers, If Applicable)
- Section 810-7-1-.28 - Wholesaler's And Distributor's Schedule D Reporting Of Cigarette Sales To Federally-Recognized Indian Tribes Relating To The Escrow Provisions And MSA Complementary Legislation
- Section 810-7-1-.29 - Procedures For Retail Dealers And Semijobbers Providing Electronic Duplicate Invoices For Tobacco Products Purchased From Without The State
- Section 810-7-1-.30 - Suspension Of The Playing Cards Tax
- Section 810-7-1-.31 - Procedures For Disposition Of Confiscated Tobacco Products
- Section 810-7-1-.32 - E-Liquid And Alternative Nicotine Product Manufacturers Certification
Disclaimer: These regulations may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
