Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter17A. DRUGS AND CONTROLLED SUBSTANCES EXCISE TAX. |
§40-17A-2. Administration; manner of payment; collection.
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The Commissioner of Revenue shall administer the provisions of this chapter. Payments required by this chapter shall be made to the commissioner on the form provided by the commissioner. The commissioner shall collect all taxes under this chapter.