SB401 Alabama 2014 Session

This bill would amend Sections 40-25-1, 40-25-2, 40-25-4, 40-25-7, 40-25-8, 40-25-9, 40-25-13, 40-25-20, and 40-2A-10, Code of Alabama 1975. This bill would also add Section 40-25-16.1 to Title 40, Chapter 25, Code of Alabama 1975

This bill would further define terms relating to wholesale dealers and jobbers, separate little cigars from filtered cigarette-sized cigars and eliminate cigar categories for which tax is no longer applicable, remove archaic language requiring distributors to cancel a stamp when it has been affixed to tobacco products, require the state tobacco tax amount to be separately stated on the invoice, require retailers to maintain 90 days of invoices, and require computer and machine generated invoices. Departmental penalties would apply for failure to maintain records, amend the confiscation procedures, provide for confiscation of tobacco if invoices are not maintained or if products are stored by non-permitted or non-registered entities, provide for departmental penalties for reusing or refilling tobacco containers or otherwise violating any provision of Chapter 25, and provide for additional reporting and web site listing of permitted and registered distributors

To amend Sections 40-25-1, 40-25-2, 40-25-4, 40-25-7, 40-25-8, 40-25-9, 40-25-13, 40-25-20, and 40-2A-10, Code of Alabama 1975; to add Section 40-25-16.1 to Title 40, Chapter 25, Code of Alabama 1975; to change certain definitions; to separate little cigars from filtered cigarette-sized cigars and eliminate cigar categories for which tax is no longer applicable; to remove archaic language requiring distributors to cancel a stamp when it has been affixed to tobacco products; to require the state tobacco tax amount to be separately stated on the invoice; to require retailers to maintain 90 days of invoices; to require computer or machine generated invoices; to add penalties; and to amend confiscation procedures and additional reporting requirements.