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Important Notices!
ADOR - Tobacco Tax Law & Playing Cards Tax Laws


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The taxes listed below are administered by the Tobacco Tax Section of the Business & License Tax Division. Click on the tax to review the law on the Alabama Legislature's web site.

Tobacco Tax - Sales Title 40, Chapter 25, Article 1
Tobacco Tax - Use Title 40, Chapter 25, Article 2
State Administered County Tobacco Acts County Acts List Title 11, Title 1, Chapter 3, §11.2 and §11.3
Escrow Fund for Certain Tobacco Product Manufacturers Title 6, Chapter 12
Tobacco Master Settlement Complementary Legislation Act Title 6, Chapter 12A
Alabama Underground and Aboveground Storage Tank Trust Fund Act Title 22, Subtitle 1, Chapter 35
Hazardous Waste or Substances Disposal Title 22, Subtitle 1, Chapter 30B
Solid Waste Disposal Fee Title 22, Subtitle 1, Chapter 27
Pari-Mutuel Pool Privilege Tax Title 40, Chapter 26A
Horse Wagering Fee Title 11, Subtitle 2, Chapter 65
Alabama Taxpayer's Bill of Rights and Uniform Procedures Title 40, Chapter 2A

The Acts passed since the last revision of Code of Alabama 1975 may be found here.