Statutes > Alabama Statutes > Title 40 — REVENUE AND TAXATION. > Chapter 17A — DRUGS AND CONTROLLED SUBSTANCES EXCISE TAX. > Section 40-17A-2 Administration; manner of payment; collection.

Section 40-17A-2 Administration; manner of payment; collection.

Section 40-17A-2

Administration; manner of payment; collection.

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.

(Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §2.)