Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 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.
Source: official text