Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-17A-3 — Rules and Regulation; Official Stamps, Labels, Etc
The said commissioner may promulgate rules and regulations necessary to enforce and administer the revenue and taxation provisions of this chapter and shall adopt a uniform system of providing, affixing, and displaying official stamps, official labels, or other official indicia for marihuana and controlled substances on which a tax is imposed.
Source: official text