Application of Laws, Rules, and Regulations

Ala. Code § 45-42-242.05, under Tax, Tobacco.

Ala. Code § 45-42-242.05

All laws, and rules and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40­25­1 to Section 40­25­28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this part as fully set out herein. (Act 89­278, p. 438, § 6.)