Alabama Administrative Code

(1) As used in this rule, the following terms shall have these meanings: (a) "Brand Family" means all styles of cigarettes sold under the same trade mark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, menthol, l…

(1) In accordance with the provisions of the Tobacco Master Settlement Complementary Legislation Act, the Commissioner shall compile and make available for public inspection a directory listing all tobacco product manufacturers that have provided current and accurate certificatio…

(1) Upon a determination that a manufacturer or brand family should not be listed in or removed from the Directory of Cigarettes Approved for Stamping and Sale, the manufacturer who requested its brand(s) to be listed in the directory will be so notified. The notice will be sent …

(1) To promote compliance with Title 6, Chapter 12A, the Commissioner may require nonparticipating manufacturers to certify their compliance quarterly with the Alabama tobacco master settlement agreement act. The Commissioner may also require nonparticipating manufacturers to mak…

(1) Section 6-12A-5(a), Code of Ala. 1975, requires all tobacco wholesalers and distributors to file, no later than 20 days after the end of the month, all information as required by the Commissioner to facilitate compliance with Title 6, Chapter 12A, which includes, but is not l…

(1) Pursuant to § 40-25-2(f), Code of Ala. 1975, no municipality or county can enact an additional local tax or license fee after May 18, 2004 on the sale of cigarettes or other tobacco products. A municipality or county may only increase a tobacco tax levy if the municipality or…

(1) Beginning on October 1, 2008, pursuant to Act No. 2008-151, disposal fees on solid waste received for disposal at solid waste management facilities permitted by the Alabama Department of Environmental Management (ADEM) are to be remitted as follows: (a) One dollar ($1) per to…

Notes Ala. Admin. Code r. 810-7-1-.21 New Rule: Filed May 11, 2011, effective June 15, 2011. Repealed by Alabama Administrative Monthly Volume XXXVIII, Issue No. 02, November 29, 2019, eff. 1/13/2020. Author: Loretta Nelson Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5)…

(1) A cigarette-rolling machine is any type of machine that is made available to the public for use in a retail store to roll loose tobacco and tubes into cigarettes. Any person maintaining, or offering it for use to others, a cigarette-making or rolling machine in their place of…

Notes Ala. Admin. Code r. 810-7-1-.23 New Rule: Filed April 20, 2012, effective May 25, 2012. Repealed by Alabama Administrative Monthly Volume XXXVIII, Issue No. 02, November 29, 2019, eff. 1/13/2020. Author: Loretta Nelson Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5…

Notes Ala. Admin. Code r. 810-7-1-.24 New Rule: Filed August 22, 2012, effective September 26, 2012. Repealed by Alabama Administrative Monthly Volume XXXVIII, Issue No. 03, December 31, 2019, eff. 2/14/2020. Author: Loretta Nelson Statutory Authority: Code of Ala. 1975, § 40-2A-…

Notes Ala. Admin. Code r. 810-7-1-.25 New Rule: File February 22, 2013, effective March 29, 2013. Repealed by Alabama Administrative Monthly Volume XXXVIII, Issue No. 02, November 29, 2019, eff. 1/13/2020. Author: Loretta Nelson Statutory Authority: Code of Ala. 1975, § 40-2A-7(a…

(1) Pursuant to § 40-25-16.1, Code of Ala. 1975, each wholesaler, jobber, semijobber, registered retailer, importer or any other person selling, receiving, or distributing tobacco products in this state for resale is required to file a monthly report of activity with the departme…

(1) Pursuant to Act No. 2014-341, which amends Title 6, Chapters 12 and 12A, Code of Ala. 1975, any non-participating manufacturer (or importer, if applicable) wishing to be considered for listing on Alabama's Directory of Cigarettes Approved for Stamping and Sale shall first obt…

(1) Act 2014-341 amends the tobacco escrow provisions and Master Settlement Agreement Complementary Legislation and became effective April 8, 2014. The Act further provides that the term "units sold" shall also include the number of individual cigarettes sold in the state by the …

(1) Pursuant to Section 40-25-7, Code of Ala. 1975, any retail dealer or semijobber purchasing or receiving tobacco products from without this state, shall within 12 hours of receipt of such tobacco products, provide electronically, a true and duplicate invoice of all such purcha…

(1) Act 2014-331 was signed into law on April 7, 2014 and became effective on July 1, 2014. In accordance with Section 40-1-49, Code of Ala. 1975, as created by this Act, the Department of Revenue, by administrative rule, shall suspend the collection of a tax or fee when the cost…

(1) Tobacco Products Subject to Confiscation: Tobacco products may be confiscated under the following circumstances by the department, its agents, or any peace officer of the state, without a warrant and delivered to the department for destruction under the following circumstance…

(1) Definitions. (a) Annual Renewal Application Fee - The five-hundred-dollar ($500) fee due each year from every certifying e-liquid manufacturer and manufacturer of alternative nicotine products that maintains an active vape account with the department. The renewal fee does not…

Notes Ala. Admin. Code r. 810-7-2-.02 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 12, September 28, 2018, eff. 10/15/2018. Author: Statutory Authority: Code of Ala. 1975, §§ 40-25-10, 40-25-61 via 40-25-15(e).

Notes Ala. Admin. Code r. 810-7-2-.02.05 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 12, September 28, 2018, eff. 10/15/2018. Author: Statutory Authority: Code of Ala. 1975, §§ 40-25-10, 40-25-61 via 40-25-15(e).

Notes Ala. Admin. Code r. 810-7-2-.03 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 12, September 28, 2018, eff. 10/15/2018. Author: Statutory Authority: Code of Ala. 1975, §§ 40-25-10, 40-25-61 via 40-25-15(e).

Notes Ala. Admin. Code r. 810-7-2-.04 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 12, September 28, 2018, eff. 10/15/2018. Author: Statutory Authority: Code of Ala. 1975, §§ 40-25-10, 40-25-61 via 40-25-15(e).

Notes Ala. Admin. Code r. 810-7-2-.07 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 12, September 28, 2018, eff. 10/15/2018. Author: Statutory Authority: Code of Ala. 1975, §§ 40-25-10, 40-25-61 via 40-25-15(e).

Notes Ala. Admin. Code r. 810-7-2-.08 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 12, September 28, 2018, eff. 10/15/2018. Author: Statutory Authority: Code of Ala. 1975, §§ 40-25-10, 40-25-61 via 40-25-15(e).

Notes Ala. Admin. Code r. 810-7-2-.09 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 12, September 28, 2018, eff. 10/15/2018. Author: Statutory Authority: Code of Ala. 1975, §§ 40-25-10, 40-25-61 via 40-25-15(e).

Notes Ala. Admin. Code r. 810-7-2-.10.05 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 12, September 28, 2018, eff. 10/15/2018. Author: Statutory Authority: Code of Ala. 1975, §§ 40-25-10, 40-25-61 via 40-25-15(e).

See Exhibit 11. (See Exhibit in Master Code.) Author: Notes Ala. Admin. Code r. 810-7-2-.11 Statutory Authority: Code of Ala. 1975, § 40-25-10, §40-25-61 via § 40-25-10 and § 40-25-15(e).

Notes Ala. Admin. Code r. 810-7-2-.13 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 12, September 28, 2018, eff. 10/15/2018. Author: Statutory Authority: Code of Ala. 1975, §§ 40-25-10, 40-25-61 via 40-25-10, 40-25-15(e).

Notes Ala. Admin. Code r. 810-7-2-.15 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 12, September 28, 2018, eff. 10/15/2018. Author: Statutory Authority: Code of Ala. 1975, §§ 40-25-10, 40-25-61 via 40-25-10, 40-25-15(e).

Notes Ala. Admin. Code r. 810-7-2-.16 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 12, September 28, 2018, eff. 10/15/2018. Author: Statutory Authority: Code of Ala. 1975, §4 0-25A-16.

(1) According to the provisions of Section 40-17-329, Code of Ala. 1975, governing bodies of counties and incorporated municipalities are entitled to a refund of the motor fuel excise taxes under the following conditions: (a) A licensed governing body of the county or incorporate…

(1) Blended fuel, as defined in Section 40-17-322, Code of Ala. 1975, is a mixture composed of gasoline or diesel fuel and any other liquid that can be used as a motor fuel in a highway vehicle. Therefore, blendstocks, as defined under Section 4081, Title 26 of the United Stated …

(1) The department shall publish and maintain a current listing of tax levies for municipal and county gasoline and diesel fuel excise taxes pursuant to § 11-51-210, Code of Ala. 1975. (2) Local Government Notification Requirements. (a) Every municipality or county ("locality") l…

(1) In accordance with Section 40-17-326(c), Code of Ala. 1975, tax is imposed on the sale or transfer of motor fuel in the bulk transfer/terminal system in Alabama by an Alabama supplier to a person who does not hold an Alabama supplier'slicense. The supplier shall collect the t…

(1) Flash sales occur when motor fuel is removed via tank truck or rail car from the terminal rack, when the position holder in the terminal sells to an entity that in turn, simultaneously sells the motor fuel at the terminal-loading rack. All parties involved in a flash sale mus…

Notes Ala. Admin. Code r. 810-8-1-.05.01 Amended: Filed May 9, 1996; effective June 13, 1996. Repealed: Filed July 30, 2012; effective September 3, 2012. Author: Steve DuBose Statutory Authority: Code of Ala. 1975, §§ 40-17-150, 40-17-271.

Notes Ala. Admin. Code r. 810-8-1-.06 Repealed: Filed April 29, 1996; effective June 3, 1996. New Rule: Filed September 6, 2006; effective October 11, 2006. Repealed: Filed June 29, 2012; effective August 3, 2012. Author: Steve DuBose Statutory Authority: Code of Ala. 1975, §§ 40…

Notes Ala. Admin. Code r. 810-8-1-.07 New Rule: Filed November 23, 1994; effective December 28, 1994. Amended: Filed April 29, 1996; effective June 3, 1996. Repealed: Filed June 29, 2012; effective August 3, 2012. Author: Steve DuBose Statutory Authority: Code of Ala. 1975, §§ 40…

Notes Ala. Admin. Code r. 810-8-1-.08 Amended: Filed February 1, 1961; Amended: January 19, 1996. Amended: Filed April 29, 1996; effective June 3, 1996. Repealed: Filed June 29, 2012; effective August 3, 2012. Author: Steve DuBose Statutory Authority: Code of Ala. 1975, §§ 40-2A-…

Notes Ala. Admin. Code r. 810-8-1-.09 Repealed: Filed June 29, 2012; effective August 3, 2012. Author: Steve DuBose Statutory Authority: Code of Ala. 1975, §§ 40-2A-7 -(a)(5), 40-17-18.

Notes Ala. Admin. Code r. 810-8-1-.10 Amended: Filed January 19, 1996. Amended: Filed April 29, 1996; effective June 3, 1996. Repealed: Filed June 29, 2012; effective August 3, 2012. Author: Paul Bozeman Statutory Authority: Code of Ala. 1975, §§ 40-17-18, 40-17-152.

(1) With respect to gasoline and diesel fuel excise taxes required by law to be added to the price of the gasoline and diesel fuel, those organizations specifically exempt from such taxes, excluding those entities listed in § 40-17-329(e), must pay the appropriate tax at time of …

Notes Ala. Admin. Code r. 810-8-1-.12.01 New Rule: Filed February 23, 2011, effective March 30, 2011. Repealed by Alabama Administrative Monthly Volume XXXVIII, Issue No. 03, December 31, 2019, eff. 2/14/2020. Author: Steve DuBose Statutory Authority: Code of Ala. 1975, §§ 40-2A-…

(1) In accordance with the provisions of Section 40-17-329(d)(g)(i)(k)(l), Code of Ala. 1975, the following miscellaneous refunds can be filed with the department: (a) Licensed aviation fuel purchasers who sell jet fuel to a certificated or licensed air carrier that purchases jet…

(1) Any person or business licensed with the department in the sale of motor fuel may petition for a refund of state excise taxes paid on fuel that is lost or destroyed as a direct result of a sudden or unexpected casualty or becomes unsalable or unusable as highway fuel. (2) Cop…

Notes Ala. Admin. Code r. 810-8-1-.15 Filed April 22, 1993. Amended: Filed January 19, 1996. Amended: Filed April 29, 1996; effective June 3, 1996. Repealed: Filed June 29, 2012; effective August 3, 2012. Author: Steve DuBose Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(…

Notes Ala. Admin. Code r. 810-8-1-.16 Filed April 22, 1993, January 19, 1996. Amended: Filed April 29, 1996; effective June 3, 1996. Amended: Filed December 18, 2008; effective January 22, 2009. Repealed: Filed June 29, 2012; effective August 3, 2012. Author: Steve DuBose Statuto…

(1) The excise tax does not apply with respect to dyed diesel fuel which the user establishes to the satisfaction of the department is used in the exclusive operation of a motor vehicle "off the highway." (2) "Off the highway" includes private property, a way or place permanently…

Notes Ala. Admin. Code r. 810-8-1-.18 Filed with LRS August 20, 1993, Certification filed with LRS November 18, 1993 effective December 23, 1993. Repealed: Filed April 29, 1996; effective June 3, 1996. New Rule: Filed April 15, 2009; effective May 20, 2009. Repealed: Filed June 2…