Drugs and Controlled Substances Excise Tax.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Drugs and Controlled Substances Excise Tax.

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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.