Alabama § 45-30-245 - Levy of Tax.
Full text of Alabama Code of Alabama § 45-30-245 — Levy of Tax., with citation guidance and answers to common questions.
§ 45-30-245. Levy of Tax.
(a) In addition to all other taxes imposed by law, every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes, cigarettes or cigars in Franklin County shall pay a privilege license or tax in the following amount:
(1) One cent ($0.01) for each package of cigarettes made of tobacco or substitute therefor.
(2) One cent ($0.01) for each package of 20 little cigars made of tobacco or any substitute therefor.
(3) One cent ($0.01) for each cigar of any description other than those described in subdivision (2) made of tobacco or any substitute therefor.
(b) Provided, however, when the license tax hereby required to be paid shall have been paid by a wholesaler or seller of cigarettes and cigars such payment shall be sufficient, the intent being that such license tax hereby required to be paid shall be paid but once on each package of cigarettes, on each package of little cigars, and on each cigar.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-30-245
What does Code of Alabama § 45-30-245 cover?
Section 45-30-245 ("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 § 45-30-245?
A common citation format is "Code of Alabama § 45-30-245" (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 § 45-30-245 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.