Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION
Section 810-7-1-.07 - Computing Tobacco Tax On Give-Away Sample Cigarettes And Tobacco Products Other Than Cigarettes
Universal Citation: AL Admin Code R 810-7-1-.07
Current through Register Vol. 43, No. 02, November 27, 2024
All cigarettes and other tobacco products distributed as samples, gratis or for promotional reasons shall be taxed in accordance with the provisions of § 40-25-2(a) and § 40-25-2.1, Code of Ala. 1975. The appropriate tax shall be paid by affixing tax stamps to packages of cigarettes, or by filing the appropriate monthly tobacco tax return for tobacco products other than cigarettes.
Author: Loretta Nelson
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-25-2.1(i), 40-25-10.
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