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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-25-20

Reusing or Refilling Boxes, Packages and Containers

Official textalison.legislature.state.al.us

Any person, firm, corporation, club, or association of persons, who shall reuse or refill with any tobacco products enumerated herein any box, package or container from which tobacco products theretofore tax-paid have been removed, or who otherwise violates any provision of this chapter, may be subject to a department imposed penalty of not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000). This penalty is multiplied by the number of violations of this section.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §737; Act 2014-262, p. 827, §1.

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In this chapter (40 sections)
  1. 40-25-4.1 · Wholesalers and Distributors to Affix Stamps. (Amended by…
  2. 40-25-5 · Discounts Allowed for Handling Stamps; Consignment of Stamps
  3. 40-25-6 · Fraud in Use or Reuse of Stamps; Counterfeit Stamps
  4. 40-25-7 · Drop Shipments
  5. 40-25-8 · Seizure and Destruction of Contraband. (Amended by Act…
  6. 40-25-8.1 · Transportation of Certain Tobacco Products - Permit…
  7. 40-25-8.2 · Transportation of Certain Tobacco Products - Proof of…
  8. 40-25-9 · Procedure When Goods Are Confiscated
  9. 40-25-10 · Department May Compromise Confiscation; Rules and…
  10. 40-25-11 · Statements of Common Carriers, Contract Carriers, Buses,…
  11. 40-25-12 · Enforcement by Inspection; Penalties for Interfering with…
  12. 40-25-13 · Records
  13. 40-25-14 · Filing of Monthly Report and Customs Certificates
  14. 40-25-15 · Nontaxable Sales
  15. 40-25-15.1 · Section 40-25-15.1
  16. 40-25-16 · Persons Not Qualifying as Wholesalers or Jobbers; Permit for…
  17. 40-25-16.1 · Monthly Reporting Requirements; Online Listing of…
  18. 40-25-17 · Sales by Wholesale Dealer
  19. 40-25-18 · Evasion of Stamp Tax. (Amended by Act 2026-50)
  20. 40-25-19 · Transporting and Distributing Tobacco Products
  21. 40-25-20 · Reusing or Refilling Boxes, Packages and Containers
  22. 40-25-22 · Effect of Federal Legislation
  23. 40-25-23 · Disposition of Funds
  24. 40-25-24 · Sale, Purchase, Receipt, Etc., of Goods Not Stamped; Penalty
  25. 40-25-25 · Presumption Arising from Possession of Unstamped Tobacco…
  26. 40-25-26 · Administration and Enforcement of Article; Examination of…
  27. 40-25-26.1 · Rulemaking Authority
  28. 40-25-27 · Supplies Provided to Department; Expenses Deducted from…
  29. 40-25-28 · Effect of Article on Other Sections
  30. 40-25-29 · Basis of Tax Levy on Cigarettes or Heated Tobacco Products
  31. 40-25-40 · Definitions
  32. 40-25-41 · Levied; Amount; Liability for Payment; Registration as…
  33. 40-25-42 · Returns
  34. 40-25-45 · Lien
  35. 40-25-46 · Records
  36. 40-25-47 · Disposition of Funds
  37. 40-25-70 · Refund of Tobacco Taxes
  38. 40-25-80 · Definitions
  39. 40-25-81 · Levy of Tax; Applicability; Exceptions
  40. 40-25-82 · Disposition of Funds
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