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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-25-25

Presumption Arising from Possession of Unstamped Tobacco Products. (Amended by Act 2026-50)

Official textalison.legislature.state.al.us

AMENDED BY ACT 2026-50, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE.
If any person, firm, or corporation who is not a regularly licensed dealer in tobacco products shall have in his or her possession within the state more than 30 packages of unstamped cigarettes or heated tobacco products or more than one box of unstamped cigars, such possession shall be presumed to be for the purpose of evading the payment of the taxes due thereon.

Last amended: Acts 1945, No. 368, p. 593, §2; Act 2025-448, §1.

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In this chapter (40 sections)
  1. 40-25-7 · Drop Shipments
  2. 40-25-8 · Seizure and Destruction of Contraband. (Amended by Act…
  3. 40-25-8.1 · Transportation of Certain Tobacco Products - Permit…
  4. 40-25-8.2 · Transportation of Certain Tobacco Products - Proof of…
  5. 40-25-9 · Procedure When Goods Are Confiscated
  6. 40-25-10 · Department May Compromise Confiscation; Rules and…
  7. 40-25-11 · Statements of Common Carriers, Contract Carriers, Buses,…
  8. 40-25-12 · Enforcement by Inspection; Penalties for Interfering with…
  9. 40-25-13 · Records
  10. 40-25-14 · Filing of Monthly Report and Customs Certificates
  11. 40-25-15 · Nontaxable Sales
  12. 40-25-15.1 · Section 40-25-15.1
  13. 40-25-16 · Persons Not Qualifying as Wholesalers or Jobbers; Permit for…
  14. 40-25-16.1 · Monthly Reporting Requirements; Online Listing of…
  15. 40-25-17 · Sales by Wholesale Dealer
  16. 40-25-18 · Evasion of Stamp Tax. (Amended by Act 2026-50)
  17. 40-25-19 · Transporting and Distributing Tobacco Products
  18. 40-25-20 · Reusing or Refilling Boxes, Packages and Containers
  19. 40-25-22 · Effect of Federal Legislation
  20. 40-25-23 · Disposition of Funds
  21. 40-25-24 · Sale, Purchase, Receipt, Etc., of Goods Not Stamped; Penalty
  22. 40-25-25 · Presumption Arising from Possession of Unstamped Tobacco…
  23. 40-25-26 · Administration and Enforcement of Article; Examination of…
  24. 40-25-26.1 · Rulemaking Authority
  25. 40-25-27 · Supplies Provided to Department; Expenses Deducted from…
  26. 40-25-28 · Effect of Article on Other Sections
  27. 40-25-29 · Basis of Tax Levy on Cigarettes or Heated Tobacco Products
  28. 40-25-40 · Definitions
  29. 40-25-41 · Levied; Amount; Liability for Payment; Registration as…
  30. 40-25-42 · Returns
  31. 40-25-45 · Lien
  32. 40-25-46 · Records
  33. 40-25-47 · Disposition of Funds
  34. 40-25-70 · Refund of Tobacco Taxes
  35. 40-25-80 · Definitions
  36. 40-25-81 · Levy of Tax; Applicability; Exceptions
  37. 40-25-82 · Disposition of Funds
  38. 40-25-83 · License Requirements; Monthly Statement; Discount;…
  39. 40-25-84 · Violations
  40. 40-25-85 · Confiscation and Destruction of Contraband
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