Alabama Code (Last Updated: November 28, 2014) |
Title45 LOCAL LAWS. |
Chapter3. BARBOUR COUNTY. |
Article24. Taxation. |
Part5. Tax, Tobacco |
Division1. 1990 Tax. |
§45-3-244.07. Construction and application of subpart.
Latest version.
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(a) None of the provisions of this subpart shall be applied in such manner as to be in violation with the commerce or other clauses of the federal or state constitution.
(b) This subpart shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the purpose of resale or reshipment outside of such counties which are actually resold or reshipped.