There is hereby levied a tax of $.25 per package on all gummed cigarette papers sold at wholesale in this state or imported into this state for use, consumption, or sale at retail. (Acts 1980, No. 80-700, p. 1406, §2.)
Tax Levied; Amount
Ala. Code § 40-25A-2, under Tax on Gummed Cigarette Papers.
Ala. Code § 40-25A-2