134 chapters · 10,612 sections in this title.
Ala. Code § 45-5-244 Levy of Tobacco Tax; Use of Proceeds; Violations
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(a) The County Commission of Blount County may levy a county privilege or excise tax on every person, firm, or corporation that sells, delivers, uses, or otherwise consumes tobacco products in the county. Tobacco products include cigarettes, cigars, smoking tobacco, chewing tobac…
Ala. Code § 45-5-244.20 Section 45-5-244.20
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(a) For the purposes of the tax imposed by this section, the following terms and phrases have the following meanings: (1) ALTERNATIVE NICOTINE PRODUCT. Any product that consists of or contains nicotine that can be ingested into the body by chewing, smoking, absorbing, dissolving,…
Ala. Code § 45-5-246 Short Title
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This section shall be known as the Moving Blount County Forward Initiative. (Act 2016-196, §1.)
Ala. Code § 45-5-246.01 Definitions
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As used in this section, sales and use tax means a tax imposed by the state sales and use tax statutes and such other acts applicable to Blount County, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 201…