Alabama § 45-3-244.30 - County Privilege, License, or Excise Tax - Established.
Full text of Alabama Code of Alabama § 45-3-244.30 — County Privilege, License, or Excise Tax - Established., with citation guidance and answers to common questions.
§ 45-3-244.30. County Privilege, License, or Excise Tax - Established.
The Barbour County Commission may impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Barbour County, a county privilege, license, or excise tax in the following amounts:
(1) Five cents ($0.05) for each package of cigarettes made of tobacco or any substitute therefor.
(2) Five cents ($0.05) for each package of cigars made of tobacco or any substitute therefor, including the cigarette-sized or near cigarette-sized cigars, but excluding single wrapped cigars.
(3) Five cents ($0.05) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette.
(4) Five cents ($0.05) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner suitable for chewing only and not suitable for smoking as described in subdivision (3).
(5) Five cents ($0.05) for each can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute therefor.
(6) Five cents ($0.05) for each package of tobacco paper, both gummed and ungummed.
(7) Five cents ($0.05) on each single wrapped cigar made of tobacco or any substitute therefor.
The privilege, license, or excise tax shall be in addition to all other taxes imposed by law and shall be collected in the same manner as other taxes on tobacco, except that when the license tax required by this subpart has been paid by a wholesaler or seller of the products, that payment shall be sufficient. The legislative intent is that the tax shall be paid only once on each package of cigarettes, chewing tobacco, snuff, cigars of every description, and smoking tobacco of every description, and for each package of tobacco paper, whether gummed or ungummed.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-3-244.30
What does Code of Alabama § 45-3-244.30 cover?
Section 45-3-244.30 ("County Privilege, License, or Excise Tax - Established.") 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 § 45-3-244.30?
A common citation format is "Code of Alabama § 45-3-244.30" (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 § 45-3-244.30 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.