The above-referenced Act, passed and approved by the Governor in the 2003 Legislative Session, amends Act No. 2001-913. Effective June 13, 2003, the amendment provides for a ten cents ($0.10) tax on each package of little cigars (cigarette-sized cigars) sold, stored, delivered, used, or otherwise consumed in Choctaw County. The tax is to be collected and remitted to the Alabama Department of Revenue on the June 2003 return due on July 20, 2003.

Please ensure that the person responsible for filing county tobacco tax returns receives this notice. Questions concerning the administration of this tax may be directed to Angela Watson at:

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