All cigarettes, heated tobacco products, and other tobacco products distributed as samples, gratis or for promotional reasons shall be taxed in accordance with the provisions of §§40-25-2(a), 40-25-2.1, Code of Ala. 1975. The appropriate tax shall be paid by affixing tax stamps to packages of cigarettes and heated tobacco products, or by filing the appropriate monthly tobacco tax return for tobacco products other than cigarettes.

Author: Sandy Donaldson

Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-25-2.1(i), 40-25-10.

History: Adopted through APA October 24, 1983. Amended: Filed July 26, 2013; effective August 30, 2013. Amended: Published August 29, 2025; effective October 13, 2025.