The taxes listed below are administered by the Tobacco Tax Section of the Business & License Tax Division. Click on the tax to review the law on the Alabama Legislature's web site.
|Tobacco Tax - Sales||Title 40, Chapter 25, Article 1|
|Tobacco Tax - Use||Title 40, Chapter 25, Article 2|
|State Administered County Tobacco Acts||County Acts List Title 11, Title 1, Chapter 3, §11.2 and §11.3|
|Escrow Fund for Certain Tobacco Product Manufacturers||Title 6, Chapter 12|
|Tobacco Master Settlement Complementary Legislation Act||Title 6, Chapter 12A|
|Alabama Underground and Aboveground Storage Tank Trust Fund Act||Title 22, Subtitle 1, Chapter 35|
|Hazardous Waste or Substances Disposal||Title 22, Subtitle 1, Chapter 30B|
|Solid Waste Disposal Fee||Title 22, Subtitle 1, Chapter 27|
|Pari-Mutuel Pool Privilege Tax||Title 40, Chapter 26A|
|Horse Wagering Fee||Title 11, Subtitle 2, Chapter 65|
|Alabama Taxpayer's Bill of Rights and Uniform Procedures||Title 40, Chapter 2A|
The Acts passed since the last revision of Code of Alabama 1975 may be found here.