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Statutes > Alabama Statutes > Title 40 — REVENUE AND TAXATION. > Chapter 17A — DRUGS AND CONTROLLED SUBSTANCES EXCISE TAX.

Chapter 17A — DRUGS AND CONTROLLED SUBSTANCES EXCISE TAX.

  • Section 40-17A-1 Definitions.
  • Section 40-17A-2 Administration; manner of payment; collection.
  • Section 40-17A-3 Rules and regulation; official stamps, labels, etc.
  • Section 40-17A-4 Restrictions imposed if tax not paid; stamps.
  • Section 40-17A-5 Effect of chapter on immunity.
  • Section 40-17A-6 Exemption of persons registered under Section 20-2-51 or otherwise in lawful possession.
  • Section 40-17A-7 Method of calculating tax.
  • Section 40-17A-8 Rates.
  • Section 40-17A-9 Penalty; enforcement.
  • Section 40-17A-10 Purchase of stamps, etc.; manufacture of same.
  • Section 40-17A-11 Method and time of affixing stamps; payment due.
  • Section 40-17A-12 Jeopardy assessment; suit to enjoin assessment prohibited; exception; tax and penalties assumed correct.
  • Section 40-17A-13 Confidentiality of records and reports; violation; publishing statistics; applicability of forfeiture laws.
  • Section 40-17A-14 Examination of books, records, etc.
  • Section 40-17A-15 Disposition of revenue.
  • Section 40-17A-16 Intent of chapter.




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