Alabama § 40-12-73 - Cigars, Cigarettes, Cheroots, Etc. - Wholesalers.
Full text of Alabama Code of Alabama § 40-12-73 — Cigars, Cigarettes, Cheroots, Etc. - Wholesalers., with citation guidance and answers to common questions.
§ 40-12-73. Cigars, Cigarettes, Cheroots, Etc. - Wholesalers.
Each wholesale dealer in cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute therefor, either or all, shall pay one privilege license tax to the state of $100 and $5 to each county in which such wholesale dealer does business. The phrase “wholesale dealer” as used in this section shall include persons, firms, corporations, clubs, or associations who shall sell or store or offer to sell any one or more of the articles enumerated herein to retail dealers for the purpose of resale only. The privilege license tax herein levied shall be in addition to the sales tax as provided in Section 40-25-2.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-12-73
What does Code of Alabama § 40-12-73 cover?
Section 40-12-73 ("Cigars, Cigarettes, Cheroots, Etc. - Wholesalers.") 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 § 40-12-73?
A common citation format is "Code of Alabama § 40-12-73" (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 § 40-12-73 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.