Ala. Admin. Code r. 810-7-1-.07

Current through Register Vol. 43, No. 1, October 31, 2024

Section 810-7-1-.07 - Computing Tobacco Tax On Give-Away Sample Cigarettes And Tobacco Products Other Than Cigarettes

All cigarettes and other tobacco products distributed as samples, gratis or for promotional reasons shall be taxed in accordance with the provisions of § 40-25-2(a) and § 40-25-2.1, Code of Ala. 1975. The appropriate tax shall be paid by affixing tax stamps to packages of cigarettes, or by filing the appropriate monthly tobacco tax return for tobacco products other than cigarettes.

Ala. Admin. Code r. 810-7-1-.07

Adopted through APA October 24, 1983. Amended: Filed July 26, 2013; effective August 30, 2013.

Author: Loretta Nelson

Statutory Authority:Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-25-2.1(i), 40-25-10.