Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-25-3
Design, Name, Etc., of Stamps
Official textalison.legislature.state.al.us
The Department of Revenue shall design the form and kind of stamps to be used and shall duly adopt and promulgate such form of stamps. Such stamps so adopted and promulgated shall be known and termed as “Alabama Revenue Stamp,” and in any information or indictment, it shall be sufficient to describe the stamps as “Alabama Revenue Stamps.”
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In this chapter (40 sections)
- 40-25-1 · Definitions. (Amended by Act 2026-50)
- 40-25-2 · Who Is Liable for Tax; Amount; Local Tax or Fee
- 40-25-2.1 · Tax on Cigar Wrappers
- 40-25-2.2 · Floor-Stock Tax on Tobacco Products Owned by Permitted…
- 40-25-3 · Design, Name, Etc., of Stamps
- 40-25-4 · Method and Time of Affixing Stamps
- 40-25-4.1 · Wholesalers and Distributors to Affix Stamps. (Amended by…
- 40-25-5 · Discounts Allowed for Handling Stamps; Consignment of Stamps
- 40-25-6 · Fraud in Use or Reuse of Stamps; Counterfeit Stamps
- 40-25-7 · Drop Shipments
- 40-25-8 · Seizure and Destruction of Contraband. (Amended by Act…
- 40-25-8.1 · Transportation of Certain Tobacco Products - Permit…
- 40-25-8.2 · Transportation of Certain Tobacco Products - Proof of…
- 40-25-9 · Procedure When Goods Are Confiscated
- 40-25-10 · Department May Compromise Confiscation; Rules and…
- 40-25-11 · Statements of Common Carriers, Contract Carriers, Buses,…
- 40-25-12 · Enforcement by Inspection; Penalties for Interfering with…
- 40-25-13 · Records
- 40-25-14 · Filing of Monthly Report and Customs Certificates
- 40-25-15 · Nontaxable Sales
- 40-25-15.1 · Section 40-25-15.1
- 40-25-16 · Persons Not Qualifying as Wholesalers or Jobbers; Permit for…
- 40-25-16.1 · Monthly Reporting Requirements; Online Listing of…
- 40-25-17 · Sales by Wholesale Dealer
- 40-25-18 · Evasion of Stamp Tax. (Amended by Act 2026-50)
- 40-25-19 · Transporting and Distributing Tobacco Products
- 40-25-20 · Reusing or Refilling Boxes, Packages and Containers
- 40-25-22 · Effect of Federal Legislation
- 40-25-23 · Disposition of Funds
- 40-25-24 · Sale, Purchase, Receipt, Etc., of Goods Not Stamped; Penalty
- 40-25-25 · Presumption Arising from Possession of Unstamped Tobacco…
- 40-25-26 · Administration and Enforcement of Article; Examination of…
- 40-25-26.1 · Rulemaking Authority
- 40-25-27 · Supplies Provided to Department; Expenses Deducted from…
- 40-25-28 · Effect of Article on Other Sections
- 40-25-29 · Basis of Tax Levy on Cigarettes or Heated Tobacco Products
- 40-25-40 · Definitions
- 40-25-41 · Levied; Amount; Liability for Payment; Registration as…
- 40-25-42 · Returns
- 40-25-45 · Lien