Alabama § 13A-12-3.7 - Collection and Remittance of Taxes; Statement Requirements.
Full text of Alabama Code of Alabama § 13A-12-3.7 — Collection and Remittance of Taxes; Statement Requirements., with citation guidance and answers to common questions.
§ 13A-12-3.7. Collection and Remittance of Taxes; Statement Requirements.
(a) Each person who makes a delivery sale shall collect and remit to the department all excise taxes imposed by this state with respect to the delivery and maintain evidence of the payment unless the person is located outside the state and includes a statement on the outside of the shipping package stating: “Alabama law requires the payment of state taxes on this shipment of cigarettes. You are legally responsible for all applicable unpaid taxes on these cigarettes.”
(b) A statement meets the requirements of this section if the following occur:
(1) The statement is clear and conspicuous.
(2) The statement is contained in a printed box set apart from the shipping label and other markings contained on the shipping package.
(3) The statement is printed in bold capital letters.
(4) The statement is printed with a degree of color contrast between the background and the printed statement that is no less than the color contrast between the background and the largest text used on the shipping label.
(5) The statement is located on the same side of the shipping package as the shipping label.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 13A-12-3.7
What does Code of Alabama § 13A-12-3.7 cover?
Section 13A-12-3.7 ("Collection and Remittance of Taxes; Statement Requirements.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 13A-12-3.7?
A common citation format is "Code of Alabama § 13A-12-3.7" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 13A-12-3.7 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.