Construction

Ala. Code § 45-18-244.05, under Tax, Tobacco.

Ala. Code § 45-18-244.05

This part shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the purpose of resale or reshipment outside of the county which are actually resold or reshipped. (Act 2001-358, p. 462, §6.)