Nothing in this chapter requires persons registered under Section 20-2-51, or otherwise lawfully in possession of marihuana or a controlled substance, to pay the tax required under this chapter. (Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §6.)
Exemption of Persons Registered Under Section 20-2-51 or Otherwise in Lawful Possession
Ala. Code § 40-17A-6, under Drugs and Controlled Substances Excise Tax.
Ala. Code § 40-17A-6