Chapter

Drugs and Controlled Substances Excise Tax

Ala. Code § 40-17A-1— Definitions.
Ala. Code § 40-17A-2— Administration; Manner of Payment; Collection.
Ala. Code § 40-17A-3— Rules and Regulation; Official Stamps, Labels, Etc.
Ala. Code § 40-17A-4— Restrictions Imposed If Tax Not Paid; Stamps.
Ala. Code § 40-17A-5— Effect of Chapter on Immunity.
Ala. Code § 40-17A-6— Exemption of Persons Registered Under Section 20-2-51 or Otherwise in Lawful Possession.
Ala. Code § 40-17A-7— Method of Calculating Tax.
Ala. Code § 40-17A-8— Rates.
Ala. Code § 40-17A-9— Penalty; Enforcement.
Ala. Code § 40-17A-10— Purchase of Stamps, Etc.; Manufacture of Same.
Ala. Code § 40-17A-11— Method and Time of Affixing Stamps; Payment Due.
Ala. Code § 40-17A-12— Jeopardy Assessment; Suit to Enjoin Assessment Prohibited; Exception; Tax and Penalties Assumed Correct.
Ala. Code § 40-17A-13— Confidentiality of Records and Reports; Violation; Publishing Statistics; Applicability of Forfeiture Laws.
Ala. Code § 40-17A-14— Examination of Books, Records, Etc.
Ala. Code § 40-17A-15— Disposition of Revenue.
Ala. Code § 40-17A-16— Intent of Chapter.