Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-25A-2 — Tax Levied; Amount

There is hereby levied a tax of $.25 per package on all gummed cigarette papers sold at wholesale in this state or imported into this state for use, consumption, or sale at retail.

Last amended: Acts 1980, No. 80-700, p. 1406, §2.

Source: official text