Alabama SB134 mandates permits for interstate warehousers of tobacco products and imposes penalties for violations.
Alabama SB134 amends existing law to require permits for interstate warehousers of tobacco products. These warehousers must purchase tobacco products directly from manufacturers or affiliates and sell them for resale only. The bill mandates annual permit renewals and sets penalties for noncompliance, including fines and potential permit revocation. It also outlines procedures for the Department of Revenue to assess and collect penalties for unstamped tobacco products.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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