Statutes > Alabama Statutes > Title 40 — REVENUE AND TAXATION. > Chapter 17A — DRUGS AND CONTROLLED SUBSTANCES EXCISE TAX. > Section 40-17A-6 Exemption of persons registered under Section 20-2-51 or otherwise in lawful possession.

Section 40-17A-6 Exemption of persons registered under Section 20-2-51 or otherwise in lawful possession.

Section 40-17A-6

Exemption of persons registered under Section 20-2-51 or otherwise in lawful possession.

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.

(Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §6.)