Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION
Section 810-7-1-.05 - Tobacco Administration Concerning Manufacturers And Their Salesmen

Universal Citation: AL Admin Code R 810-7-1-.05
Current through Register Vol. 42, No. 11, August 30, 2024

Salesmen shall be informed of the illegality of transferring unstamped tobacco between wholesalers and transporting unstamped products in their automobiles. Manufacturers shall be advised against sending unstamped samples to their salesmen by common carrier. Gratis cigarettes must be stamped with the State and applicable County stamps. Cigarettes that are not stamped, as required, are subject to confiscation.

Persons transporting and distributing tobacco products within the State of Alabama who have not obtained a privilege license as prescribed in Title 40, Chapter 12, Section 72 and 73, must secure a transporter's permit from the Department of Revenue as per the provisions of § 40-25-19, Code of Ala. 1975, before transporting or distributing any tobacco products.

Author: Alisa Johnson

Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-25-10, 40-12-72, 40-12-73, 40-25-19.

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