Application of Laws, Rules, and Regulations

Ala. Code § 45-48-247.05, under Tax, Tobacco.

Ala. Code § 45-48-247.05

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 40-25-1 to Section 40-25-28, inclusive, as amended, 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 87-522, p. 787, § 6.)