Alabama § 45-54-243 - Levy of Tax.
Full text of Alabama Code of Alabama § 45-54-243 — Levy of Tax., with citation guidance and answers to common questions.
§ 45-54-243. Levy of Tax.
(a) The Pickens County Commission shall impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Pickens County, a county privilege, license, or excise tax in the following amounts:
(1) Ten cents ($0.10) for each package of cigarettes made of tobacco or any substitute therefor.
(2) Ten cents ($0.10) for each cigar of any description made of tobacco or any substitute therefor, with the exception of the cigarette sized or near cigarette sized cigars which may be taxed at the same rate as cigarettes under subdivision (1).
(3) Ten cents ($0.10) 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) Ten cents ($0.10) 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) Ten cents ($0.10) for each can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute therefor.
(6) Ten cents ($0.10) for each package of tobacco paper, both gummed and ungummed.
(b) 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 § 45-54-243
What does Code of Alabama § 45-54-243 cover?
Section 45-54-243 ("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 § 45-54-243?
A common citation format is "Code of Alabama § 45-54-243" (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 § 45-54-243 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.