Exemption of Persons Registered Under Section 20-2-51 or Otherwise in Lawful Possession.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Drugs and Controlled Substances Excise Tax.
  5. Exemption of Persons Registered Under Section 20-2-51 or Otherwise in Lawful Possession.

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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.)


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