Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-17A-16
Intent of Chapter
Official textalison.legislature.state.al.us
It is declared to be the intent of this chapter to levy this tax upon illegal drugs in an effort to compensate for the lost revenue from a section of the economy that has not heretofore borne its fair share of the tax burden. This chapter is not intended to inculpate anyone or otherwise cause any individual to incriminate himself or herself in violation of that person’s constitutional rights.
Source: view the official text
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