By resolution of the Clay County Commission in accordance with Alabama Code Section 11-3-11, the Alabama Department of Revenue will no longer administer and collect tobacco taxes for Clay County.

The Alabama Department of Revenue will collect Clay County tobacco taxes for activity through April 30, 2002. The April 2002 Monthly County Tobacco Tax Return, due no later than May 20, 2002, will be the final return to report activity and remit tobacco taxes to the Alabama Department of Revenue for Clay County.

Any questions concerning the collection and administration of Clay County tobacco taxes after April 30, 2002 activities must be directed to the Clay County Commission.

Please ensure that the person responsible for filing county tobacco tax returns receives this notice. Questions concerning this notice should be directed to Angela Watson or Loretta Nelson at:

Alabama Department of Revenue
Sales, Use & Business Tax Division
Tobacco Tax Section
P. O. Box 327555
Montgomery, AL 36132-7555
(334) 242-9627