Alabama § 45-25-244 - Levy of Tax.
Full text of Alabama Code of Alabama § 45-25-244 — Levy of Tax., with citation guidance and answers to common questions.
§ 45-25-244. Levy of Tax.
(a) The county governing body of DeKalb County is authorized and empowered to levy a tax on tobacco products sold within DeKalb County. The amount of the tax levied under this section shall not exceed eight cents ($0.08) per tobacco product.
(b) The governing body of DeKalb County is authorized and empowered to promulgate and implement such rules and regulations as they deem necessary to carry out this section.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-25-244
What does Code of Alabama § 45-25-244 cover?
Section 45-25-244 ("Levy of Tax.") 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 § 45-25-244?
A common citation format is "Code of Alabama § 45-25-244" (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 § 45-25-244 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.