Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-17A-11
Method and Time of Affixing Stamps; Payment Due
Official textalison.legislature.state.al.us
# (a)
When a dealer purchases, acquires, transports, or imports into this state marihuana or controlled substances on which a tax is imposed by Section 40-17A-8, and if the indicia evidencing the payment of the tax have not already been affixed, the dealer shall have them permanently affixed on the marihuana or controlled substance immediately after receiving the substance. Each stamp or other official indicia may be used only once.
# (b)
Payable on possession. Taxes imposed upon marihuana or controlled substances by this chapter are due and payable immediately upon acquisition or possession in this state by a dealer.
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In this chapter (16 sections)
- 40-17A-1 · Definitions
- 40-17A-2 · Administration; Manner of Payment; Collection
- 40-17A-3 · Rules and Regulation; Official Stamps, Labels, Etc
- 40-17A-4 · Restrictions Imposed If Tax Not Paid; Stamps
- 40-17A-5 · Effect of Chapter on Immunity
- 40-17A-6 · Exemption of Persons Registered Under Section 20-2-51 or…
- 40-17A-7 · Method of Calculating Tax
- 40-17A-8 · Rates
- 40-17A-9 · Penalty; Enforcement
- 40-17A-10 · Purchase of Stamps, Etc.; Manufacture of Same
- 40-17A-11 · Method and Time of Affixing Stamps; Payment Due
- 40-17A-12 · Jeopardy Assessment; Suit to Enjoin Assessment Prohibited;…
- 40-17A-13 · Confidentiality of Records and Reports; Violation;…
- 40-17A-14 · Examination of Books, Records, Etc
- 40-17A-15 · Disposition of Revenue
- 40-17A-16 · Intent of Chapter