Section 40-25-4.1 Wholesalers and Distributors to Affix Stamps.

(a) Notwithstanding any other laws, the only persons or businesses who may be licensed to buy and affix tax stamps of the Alabama Department of Revenue required by law to packages of tobacco products are: (i) wholesalers and distributors who buy the tobacco products directly from the manufacturer, or an affiliate of the manufacturer; or (ii) wholesalers who purchase tobacco products directly from an interstate warehouser permitted by the State of Alabama. The manufacturer of the product may be allowed to affix the stamps to a tobacco product for the following purposes: (1) Trademark registration. (2) Promotions of the product. (3) Test-marketing the product. (b) For a manufacturer to affix tax stamps to a tobacco product for a purpose described in subsection (a), the manufacturer shall give at least four weeks’ prior written notice to the commissioner of the department of the manufacturer’s intention, along with full details of the purpose, including, but not limited to: (1) The nature of the promotion. (2) The location and length of the promotion. (3) The estimated number of tobacco products to be offered for sale during the promotion. (c) The department shall notify all self-administered counties and municipalities of the manufacturer’s request within seven days of receiving notice from the manufacturer by forwarding to each self-administered county and municipality a copy of the written notice, including the full details of the purpose as set out in this section. (d) Any person who violates this section shall be guilty of a Class A misdemeanor.