reglab/housing_qa huggingface dataset:
AL Code § 40-25-12 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-12 - Enforcement by Inspection; Penalties for Interfering With Inspection.

Section 40-25-12Enforcement by inspection; penalties for interfering with inspection. It shall be provided by regulations of the Department of Revenue the methods of breaking packages, forms and kinds of containers and methods of affixing stamps that shall be employed by persons, firms or corporations subject to the tax imposed by this article which will make possible the enforcement of payment by inspection and any person, firm or corporation subject to this tax, engaging in or permitting such practices as are prohibited by regulations of the Department of Revenue or in any other practice which makes it difficult to enforce the provisions of this article by inspection, or if any person, firm, or corporation, agent or officer thereof, who shall upon demand of the Department of Revenue, any officer or agent of the Department of Revenue, refuses to allow full inspection of the premises or any part thereof, or who shall hinder or in anywise delay or prevent such inspection when demand is made therefor, or in any way interferes with any agent of the Department of Revenue in the performance of his duties in enforcing this article, confiscation of tobaccos deemed by agent of the Department of Revenue to be contraband is hereby declared to be one of the duties of an agent of the Department of Revenue, shall be deemed to be guilty of a misdemeanor and shall, upon conviction, be fined not less than $100 nor more than $200 for each offense, or imprisonment in the county jail for a period not exceeding 90 days, or both, in the discretion of the court. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §725.)
AL Code § 40-25-13 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-13 - Records.

Section 40-25-13Records. It shall be the duty of every person, firm, corporation, club, or association of persons, receiving, storing, selling, or handling tobacco products enumerated herein in any manner whatsoever to keep and preserve all invoices, books, papers, cancelled checks, or other memoranda touching the purchase, sale, exchange, or receipt of any and all tobacco products enumerated herein. All such invoices, books, papers, cancelled checks, or other memoranda shall be subject to audit and inspection by any duly authorized representative of the Department of Revenue at any and all times. Each operator of a retail outlet shall receive, examine, and retain the purchase invoice from the source of the tobacco products for every purchase of tobacco products for a period of 90 days at the retail location. At the end of the 90 days, the purchase records shall be maintained with the required books and records for a period of three years from the date of purchase. Invoices received by the retailer dealer must be computer or machine generated and must show the seller's or supplier's name. Invoices cannot be handwritten. Failure to acquire appropriate invoices, substantiate tax payment or retain invoices in the above manner may result in confiscation of the tobacco products in accordance with the procedures of this chapter. Any person, firm, corporation, club, or association of persons who fails or refuses to keep and preserve the records as herein required, or who upon request by a duly authorized agent of the Department of Revenue fails or refuses to allow an audit or inspection of records as hereinabove provided may be subject to a department imposed penalty of not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000). This penalty is multiplied by the number of violations of this subsection. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §726; Acts 1992, No. 92-186, p. 349, §69; Act 2014-262, p. 827, §1.)
AL Code § 40-25-14 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-14 - Filing of Monthly Report and Customs Certificates.

Section 40-25-14Filing of monthly report and customs certificates. Each and every wholesaler or jobber qualifying as such with the Department of Revenue shall be required to file a report between the first and twentieth of each month, covering the purchase or receipt by them of all tobacco products enumerated and defined herein during the preceding month. Said report shall give in detail the different kinds and quantities of tobacco products so purchased or received by them during the preceding month. The Department of Revenue shall furnish any person seeking to bring an action under Section 8-19-10 with information permitting the identification of a distributor which has affixed a stamp to a package of cigarettes in accordance with this section. In addition, between the first and twentieth of each month, each person licensed to affix the state tax stamp to cigarettes shall file with the Department of Revenue, for all cigarettes imported into the United States to which such person has affixed the Alabama revenue stamp in the preceding month, copies of the customs certificates with respect to such cigarettes required to be submitted by 19 U.S.C. §1681a(c). Any wholesaler or jobber failing or refusing to file the above report in the manner and time allowed shall be deemed a violator of this section and upon conviction shall be fined not less than $100 nor more than $500 for each offense. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §727; Acts 1951, No. 296, p. 590, §2; Act 2002-496, p. 1276, §1.)
AL Code § 40-25-16 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-16 - Persons Not Qualifying as Wholesalers or Jobbers; Permit for Wholesalers or Jobbers; Revocation Procedure.

Section 40-25-16Persons not qualifying as wholesalers or jobbers; permit for wholesalers or jobbers; revocation procedure. No person, firm, corporation, association, or copartnership operating more than one retail store or mercantile establishment within this state under the same ownership, supervision, or management, or operating a wholesale and retail business under the same roof, shall be included within the meaning of the words "wholesaler or jobber," as the same are used in this article. This provision is made in the exercise of the police power of the state, as well as for the purpose of raising revenue. Every wholesaler or jobber who desires to qualify as such with the Department of Revenue, shall make application to the Department of Revenue on blanks prescribed for this purpose, which shall be supplied upon request. Said application blanks will require such information relative to the nature of business engaged in by said wholesaler or jobber as the Department of Revenue deems necessary to the qualifying of said wholesaler or jobber. When the application is received by the Department of Revenue and it believes said wholesaler or jobber to be qualified, it shall issue to said wholesaler or jobber a permit qualifying him as a wholesaler or jobber, as defined in this article, and he shall be allowed the discount on purchases of stamps as set out herein for wholesalers or jobbers purchasing stamps for their individual use. The Department of Revenue shall not sell any stamps or allow any discount on any sale of stamps to any wholesaler or jobber until said wholesaler or jobber shall have complied with all of the provisions of this section. The Department of Revenue may at any time revoke the permit issued to any wholesaler, pursuant to the applicable notice and appeal procedures set forth in Chapter 2A of this title, if the wholesaler has violated any of the provisions of this chapter, or any of the rules of the Department of Revenue adopted and promulgated under authority of this article, and refuse to sell any wholesaler or jobber, any stamps until such time as his permit shall be restored. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §730; Acts 1992, No. 92-186, p. 349, §70.)
AL Code § 40-25-16.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-16.1 - Monthly Reporting Requirements; Online Listing of Qualified or Registered Entities.

Section 40-25-16.1Monthly reporting requirements; online listing of qualified or registered entities.  Each wholesaler, jobber, semijobber, registered retailer, importer or any other person selling, receiving, or distributing tobacco products in this state for resale shall file a report of its activity with the Department of Revenue between the first and twentieth of each month. The information shall include, but not be limited to, the customer's name, address, invoice number, invoice date, a description of the tobacco products, the itemized tax, and any other information required by the department. No later than December 30, 2014, the commissioner shall establish a web site for listing each wholesaler, jobber, semijobber, retailer, importer, or distributor of tobacco products that have qualified or registered with the Department of Revenue. Purchases of tobacco products made from an entity other than the above permitted or registered entities appearing on the department web site listing shall be subject to confiscation, as provided for in this chapter. (Act 2014-262, p. 827, §2.)
AL Code § 40-25-17 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-17 - Sales by Wholesale Dealer.

Section 40-25-17Sales by wholesale dealer. Every wholesale dealer in this state shall before shipping, delivering or sending out any one or more articles taxed herein, to any dealer in this state or for sale in this state, cause the same to have the requisite denominations and amount of stamp, or stamps, to represent the tax affixed as stated herein and cause the same to be cancelled by writing or stamping across the face thereof the number of such wholesale dealer, said number to be supplied by the Department of Revenue, and every other wholesale dealer shall at the time of shipping or delivering any one or more articles taxed herein make a true duplicate invoice of the same showing the date, amount and value of each class of articles shipped or delivered and retain a duplicate thereof, subject to the audit and inspection of the Department of Revenue, its authorized agents and representatives, for three years. Wholesale dealers in this state who ship, deliver or send any one or more articles taxed herein to the United States government for sale or distribution to any military, naval or marine reservation owned by the United States government within this state shall be required to carry out the provisions set out in this article for such sales or deliveries. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §731.)
AL Code § 40-25-18 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-18 - Evasion of Stamp Tax.

Section 40-25-18Evasion of stamp tax. (a) Persons failing to properly affix the required stamps to any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff shall be required to pay, as part of the tax imposed hereunder, a penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each article or commodity not having proper stamps affixed thereto as herein required shall be deemed a separate offense. Any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff in the place of business of any person required by this article to stamp the same shall be prima facie evidence that they are intended for sale. The Department of Revenue, upon good cause shown, may waive or remit any penalty or any part thereof provided for in this section. Any person, firm, corporation, club, or association of persons who has been found guilty of violating this article and who, after being punished by fine, penalty, assessment, or imprisonment, is found guilty of a second or subsequent violation of this article shall have their license, as provided in Sections 40-12-72 and 40-12-73, revoked by the department, and no further license or permit shall be issued or granted to that person, firm, corporation, club, or association of persons for a period of one year from the date their license or permit has been revoked. Notice of the revocation shall be mailed to the probate judge and license inspector of the county in which the revocation was made. (b) In addition to the penalty levied by the department pursuant to subsection (a), the county license inspector, license commissioner, revenue commissioner, tax assessor, or tax collector of the county in which the untaxed tobacco product is located may assess a penalty against any person failing to affix the required stamps to any cigars, cheroots, stogies, cigarettes, smoking tobacco, and snuff. The amount of the additional penalty shall be not less than one hundred dollars ($100) nor more than five hundred dollars ($500). (c) The department and local taxing official may assess the tax levied by this chapter pursuant to the assessment procedures set out in Chapter 2A of this title. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §732; Acts 1953, No. 738, p. 1001; Acts 1992, No. 92-186, p. 349, §71; Acts 1994, No. 94-685, p. 1318, §1.)
AL Code § 40-25-19 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-19 - Transporting and Distributing Tobacco Products.

Section 40-25-19Transporting and distributing tobacco products. Each and every person, firm, corporation, club, or association transporting and distributing in any manner whatsoever any tobacco products as enumerated and defined herein within the State of Alabama who has not a privilege license as prescribed in Sections 40-12-72 and 40-12-73 shall before transporting or distributing any of such tobacco products as enumerated and defined herein secure a permit from the Department of Revenue. The Department of Revenue shall, before issuing such permit, charge and collect annually a fee of $50 from each such person, firm, corporation, club, or association for transporting or distributing in any manner whatsoever any tobacco products as enumerated and defined herein. Each person, firm, corporation, club, or association securing a permit as hereinbefore provided for, shall be allowed for each such permit so secured one vehicle for the purpose of transporting or distributing such tobacco products as enumerated herein, and said permit and fee is required of such person, firm, corporation, club, or association for each vehicle which is so operated. Said permit shall be transferable as to person or vehicle under rules and regulations promulgated by the Department of Revenue. The permit provided herein shall be conspicuously displayed on each vehicle so used or operated. Failure to properly display the permit as hereinbefore required shall be deemed a violation of this section. Any person, firm, corporation, club, or association having been issued a permit who engages in any practices which are deemed by the Department of Revenue to obstruct or prevent in any way the collection of the tax provided herein, may have their permit revoked by the Department of Revenue and no further permit shall be issued for six months and not then unless the Department of Revenue deems it advisable and expedient to do so. Duplicate permit cards will be issued to replace permits lost or damaged upon application and the payment of a fee of $1. Any person, firm, corporation, club, or association found transporting or distributing any tobacco products defined herein, without first securing a permit as provided above, shall be deemed a violator of this section and upon conviction shall be punishable by a fine of not more than $1,000 for each such offense. (Acts 1935, No. 194, p. 256; Acts 1939, No. 665, p. 1058, §1; Code 1940, T. 51, §733; Acts 1951, No. 983, p. 1658.)
AL Code § 40-25-20 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-20 - Reusing or Refilling Boxes, Packages and Containers.

Section 40-25-20Reusing or refilling boxes, packages and containers. Any person, firm, corporation, club, or association of persons, who shall reuse or refill with any tobacco products enumerated herein any box, package or container from which tobacco products theretofore tax-paid have been removed, or who otherwise violates any provision of this chapter, may be subject to a department imposed penalty of not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000). This penalty is multiplied by the number of violations of this section. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §737; Act 2014-262, p. 827, §1.)
AL Code § 40-25-22 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-22 - Effect of Federal Legislation.

Section 40-25-22Effect of federal legislation. Should the collection of any taxes under this article be prevented by the operation of the provisions of the Constitution of the United States relating to interstate or foreign commerce, the Legislature hereby declares that should the Congress of the United States pass any legislation authorizing the taxation by the states of interstate or foreign commerce, sales, shipments or receipts, or commodities transported therein, or receipts of sales therein, then the provisions of this article shall apply to such sales, shipments or receipts as fully and completely as provided herein as to intrastate sales, shipments and receipts, to the extent that such act or acts of Congress authorizes and permits. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §740.)
AL Code § 40-25-24 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-24 - Sale, Purchase, Receipt, etc., of Goods Not Stamped; Penalty.

Section 40-25-24Sale, purchase, receipt, etc., of goods not stamped; penalty. It shall be unlawful for any person, firm, or corporation, except as otherwise provided by law, to sell, purchase, transport, receive, or possess any of the articles taxed under the provisions of this article unless the same has been stamped in the manner required by this article, for the purpose of evading the payment of the taxes on such products. Any person, firm, or corporation violating the provisions of this section shall be guilty of a misdemeanor and upon conviction shall be fined not less than $25 to which a jail sentence of not less than 30 nor more than 60 days may be added. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §742; Acts 1945, No. 368, p. 593, §1.)
AL Code § 40-25-25 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-25 - Presumption Arising From Possession of Unstamped Tobacco Products.

Section 40-25-25Presumption arising from possession of unstamped tobacco products. If any person, firm or corporation who is not a regularly licensed dealer in tobacco products shall have in his possession within the state more than 30 packages of unstamped cigarettes or more than one box of unstamped cigars, such possession shall be presumed to be for the purpose of evading the payment of the taxes due thereon. (Acts 1945, No. 368, p. 593, §2.)
AL Code § 40-25-26 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-26 - Administration and Enforcement of Article; Examination of Books, Records, Etc.

Section 40-25-26Administration and enforcement of article; examination of books, records, etc. The Department of Revenue shall administer and enforce the taxes imposed by this article. It shall have the power to enter upon the premises of any taxpayer and to examine, or cause to be examined, by any agent or representative designated by it for that purpose, any books, papers, records, or memoranda, etc., bearing upon the amount of taxes payable, and to secure other information directly or indirectly concerned in the enforcement of this article. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §735.)
AL Code § 40-25-27 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-27 - Supplies Provided to Department; Expenses Deducted From Collected Taxes.

Section 40-25-27Supplies provided to department; expenses deducted from collected taxes. There shall be provided for the use of the Department of Revenue "revenue stamps," and such blanks, forms, reports, receipts and any and all other things which may be necessary for the proper administration of this article. Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and the management of the said department shall be deducted, as a first charge thereon, from the taxes collected under and pursuant to Section 40-25-2; provided, that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses of operating said department for each fiscal year. (Acts 1951, No. 844, p. 1475.)
AL Code § 40-25-28 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-28 - Effect of Article on Other Sections.

Section 40-25-28Effect of article on other sections. Nothing in this article shall be construed as affecting Sections 40-12-72 and 40-12-73. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §743.)
AL Code § 40-25-29 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-29 - Basis of Tax Levy on Cigarettes.

Section 40-25-29Basis of tax levy on cigarettes. Any excise, license, privilege, or other tax levied on the sale of cigarettes by any county or municipal government within the State of Alabama shall be levied on the basis of a millage rate per cigarette, in a manner similar to the method of specifying the tax levied on cigarettes by subdivision (8) of subsection (a) of Section 40-25-2, except where such taxing authority has levied a per package tax on cigarettes without any distinction as to the amount of cigarettes per package. This provision does not specify or limit the rate or amount of tax which may be levied on cigarettes by such county or municipal government. This provision is not to be construed as limiting or extending the taxing authority of any county or municipal government but rather this section specifies the manner in which such taxing authority may be exercised by the county or municipal government for the protection of the tax revenues accruing to the state and said county or municipal government, and for the protection of the public welfare, health, peace and morals of the people of this state. (Acts 1984, No. 84-309, p. 684, §3.)