Title 40 — Title 40
0 chapters · 2,056 sections in this title.
Ala. Code § 40-17A-1 Definitions
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As used in this chapter, the following words shall have the meanings herein ascribed, except where the context directly requires otherwise: (1) COMMISSIONER. The Commissioner of Revenue. (2) CONTROLLED SUBSTANCE. Any drug or substance, whether real or counterfeit, as defined in t…
Ala. Code § 40-17A-10 Purchase of Stamps, Etc.; Manufacture of Same
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Official stamps, labels, or other indicia to be affixed to all marihuana or controlled substances shall be purchased from the Department of Revenue. The purchaser shall pay 100 percent of face value for each stamp, label, or other indicia at the time of the purchase. The departme…
Ala. Code § 40-17A-11 Method and Time of Affixing Stamps; Payment Due
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(a) When a dealer purchases, acquires, transports, or imports into this state marihuana or controlled substances on which a tax is imposed by Section 40-17A-8, and if the indicia evidencing the payment of the tax have not already been affixed, the dealer shall have them permanent…
Ala. Code § 40-17A-12 Jeopardy Assessment; Suit to Enjoin Assessment Prohibited; Exception; Tax and Penalties
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Assumed Correct. (a) An assessment for a dealer not possessing stamps or other official indicia showing that the tax has been paid shall be considered a jeopardy assessment or collection, as provided in Section 40-29-91. The commissioner shall assess a tax based on personal knowl…
Ala. Code § 40-17A-13 Confidentiality of Records and Reports; Violation; Publishing Statistics; Applicability of
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Forfeiture Laws. (a) Notwithstanding any law to the contrary, neither the commissioner nor a public employee may reveal facts contained in a report or return required by this chapter, nor can any information contained in such a report or return be used against the dealer in any c…
Ala. Code § 40-17A-14 Examination of Books, Records, Etc
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For the purpose of determining the correctness of any return, determining the amount of tax that should have been paid, determining whether or not the dealer should have made a return or paid taxes, or collecting any taxes under this act, the commissioner may examine, or cause to…
Ala. Code § 40-17A-15 Disposition of Revenue
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All taxes or other funds received or collected by the Department of Revenue of the State of Alabama under the provisions of this chapter remaining after the payment of the expenses of administration and enforcement of this chapter shall be deposited into the State Treasury to the…
Ala. Code § 40-17A-16 Intent of Chapter
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It is declared to be the intent of this chapter to levy this tax upon illegal drugs in an effort to compensate for the lost revenue from a section of the economy that has not heretofore borne its fair share of the tax burden. This chapter is not intended to inculpate anyone or ot…
Ala. Code § 40-17A-2 Administration; Manner of Payment; Collection
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The Commissioner of Revenue shall administer the provisions of this chapter. Payments required by this chapter shall be made to the commissioner on the form provided by the commissioner. The commissioner shall collect all taxes under this chapter. History: (Acts 1988, 1st Ex. Ses…
Ala. Code § 40-17A-3 Rules and Regulation; Official Stamps, Labels, Etc
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The said commissioner may promulgate rules and regulations necessary to enforce and administer the revenue and taxation provisions of this chapter and shall adopt a uniform system of providing, affixing, and displaying official stamps, official labels, or other official indicia f…
Ala. Code § 40-17A-4 Restrictions Imposed If Tax Not Paid; Stamps
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No dealer may possess, distribute, sell, transport, import, transfer, or otherwise use any marihuana or controlled substance upon which a tax is imposed by Section 40-17A-8 unless the tax has been paid on the marihuana or other controlled substance as evidenced by a stamp or othe…
Ala. Code § 40-17A-5 Effect of Chapter on Immunity
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Nothing in this chapter may in any manner provide immunity for a dealer from criminal prosecution pursuant to Alabama law. History: (Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §5.)
Ala. Code § 40-17A-6 Exemption of Persons Registered Under Section 20-2-51 or Otherwise in Lawful Possession
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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. History: (Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §6.)
Ala. Code § 40-17A-7 Method of Calculating Tax
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For the purpose of calculating the tax under Section 40-17A-8, an amount of marihuana or other controlled substance is measured by the weight of the substance or by number of dosage units in the dealer’s possession. History: (Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §7.)
Ala. Code § 40-17A-8 Rates
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A tax is imposed on marihuana and controlled substances as defined in Section 40-17A-1 at the following rates: (1) On each gram of marihuana, or each portion of a gram, $3.50; and (2) On each gram of controlled substance, or portion of a gram, $200; or (3) On each 50 dosage units…
Ala. Code § 40-17A-9 Penalty; Enforcement
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(a) Any dealer violating this chapter is subject to a penalty of 100 percent of the tax in addition to the tax imposed by Section 40-17A-8. In addition to the tax and penalty imposed, a dealer failing to affix the appropriate stamps, labels, or other indicia is guilty of a Class …