Alabama § 40-25-4.1 - Wholesalers and Distributors to Affix Stamps.
Full text of Alabama Code of Alabama § 40-25-4.1 — Wholesalers and Distributors to Affix Stamps., with citation guidance and answers to common questions.
§ 40-25-4.1. Wholesalers and Distributors to Affix Stamps.
(a) Notwithstanding any other laws, the only persons or businesses who may be licensed to buy and affix tax stamps of the Alabama Department of Revenue required by law to packages of tobacco products are: (i) wholesalers and distributors who buy the tobacco products directly from the manufacturer, or an affiliate of the manufacturer; or (ii) wholesalers who purchase tobacco products directly from an interstate warehouser permitted by the State of Alabama. The manufacturer of the product may be allowed to affix the stamps to a tobacco product for the following purposes:
(1) Trademark registration.
(2) Promotions of the product.
(3) Test-marketing the product.
(b) For a manufacturer to affix tax stamps to a tobacco product for a purpose described in subsection (a), the manufacturer shall give at least four weeks’ prior written notice to the commissioner of the department of the manufacturer’s intention, along with full details of the purpose, including, but not limited to:
(1) The nature of the promotion.
(2) The location and length of the promotion.
(3) The estimated number of tobacco products to be offered for sale during the promotion.
(c) The department shall notify all self-administered counties and municipalities of the manufacturer’s request within seven days of receiving notice from the manufacturer by forwarding to each self-administered county and municipality a copy of the written notice, including the full details of the purpose as set out in this section.
(d) Any person who violates this section shall be guilty of a Class A misdemeanor.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-25-4.1
What does Code of Alabama § 40-25-4.1 cover?
Section 40-25-4.1 ("Wholesalers and Distributors to Affix Stamps.") 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 § 40-25-4.1?
A common citation format is "Code of Alabama § 40-25-4.1" (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 § 40-25-4.1 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.