Tobacco Tax Administration | Midpage

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Alabama Administrative Code

Chapter 810-7-1

Tobacco Tax Administration

Alabama Department of Revenue

810-7-1-.01Tobacco Tax - Administration And Enforcement Of The Provisions Of The Alabama Tobacco Tax Act Insofar As It Relates To Damaged Cigarettes And Other Damaged Tobacco Products While Being Transported Or While In The Custody Of Warehousemen Or Carriers, And Particularly As To How Such Damaged Products Are To Be Stamped And The Tax Thereon Is To Be Paid Where They Are Sold Or How Such Damaged Products Might Otherwise Be Disposed Of 810-7-1-.02Tobacco Tax Refunds Applicable To All Wholesale Dealers Of Tobacco Products 810-7-1-.03Tobacco Tax Rules Applicable To National Guard Canteens 810-7-1-.04Refund For Tobacco Products Destroyed By A Manufacturer 810-7-1-.05Tobacco Administration Concerning Manufacturers And Their Salesmen 810-7-1-.06Gummed Cigarette Rolling Paper Tax 810-7-1-.07Computing Tobacco Tax on Give-Away Sample Cigarettes, Heated Tobacco Products, and Tobacco Products Other than Cigarettes 810-7-1-.08Procedure For Reporting And Payment Of Tobacco Taxes On Tobacco Products Other Than Cigarettes 810-7-1-.09Procedure For Reporting And Payment Of County Tobacco Taxes On Cigarettes And Submission Of Tobacco Reports And Registration Requirements 810-7-1-.10Procedure Pertaining To The Exemption Of Certain Organizations From State Tobacco And Playing Card Taxes 810-7-1-.11Procedures Pertaining To The Escrow Provisions And Tobacco Master Settlement Agreement Complementary Legislation Concerning Tobacco Manufacturers 810-7-1-.13Procedures For Taxing Snuff, Moist Snuff (Roll Snuff) And Smokeless Tobacco (Tobacco Similar In Composition To Snuff)810-7-1-.14Tobacco Product Manufacturers Certificate Of Compliance 810-7-1-.15Directory Of Cigarettes Approved For Stamping And Sale In Alabama 810-7-1-.16Updates And Changes To The Directory Of Cigarettes Approved For Stamping And Sale And Appeals Therefrom 810-7-1-.17Quarterly Certifications And Escrow Deposits 810-7-1-.18Disclosures Of Information 810-7-1-.19Local Government Rate Notification Requirements for Tobacco Tax 810-7-1-.20Procedures For Reporting And Remitting Solid Waste Disposal Fees 810-7-1-.22Procedures Pertaining To Manufacturers Of Tobacco Products Relating To Commercial Cigarette-Making Or Rolling Machines 810-7-1-.26Procedures for Reporting Sales of Tobacco Products for Resale in this State 810-7-1-.27Non-Participating Manufacturer’s Bond (Including Importers, If Applicable)810-7-1-.28Wholesaler’s And Distributor’s Schedule D Reporting Of Cigarette Sales To Federally-Recognized Indian Tribes Relating To The Escrow Provisions And MSA Complementary Legislation 810-7-1-.29Procedures For Retail Dealers And Semijobbers Providing Electronic Duplicate Invoices For Tobacco Products Purchased From Without The State 810-7-1-.30Suspension Of The Playing Cards Tax 810-7-1-.31Procedures for Disposition of Confiscated Tobacco Products 810-7-1-.32E-Liquid And Alternative Nicotine Product Manufacturers Certification and Directory 810-7-1-.33Procedure for Reporting and Payment of State and State-Administered Heated Tobacco Products Tax 810-7-1-AAAppendices Attachments 810-7-1-ABAppendices I Forms