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Alabama Non-Participating Tobacco Manufacturer Surety Bond?

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The Alabama Department of Revenue, Business & License Tax Division, Tobacco Tax Section is responsible for the collection of excise tax of non-participating tobacco manufacturers or importers. The department provides an online system for tax reporting and an EFT system for tax payments.

The Code of Alabama 1975, Sections 6-12-3 and 6-12A-5 provides the requirements for the permitting of Non-Participating Tobacco Manufactures who intend to sell cigarettes in Alabama. Non-participating tobacco manufacturers will need to complete the annual certificate of compliance and pay any taxes due. Those that fail to pay the taxes may have a surety bond requirement imposed by the Department in a bond amount that covers the amount of anticipated taxes on an annual basis.

Permit and Surety Bond Requirements:

  1. Completion of the Permit Application.
  2. Payment of taxes, fees, penalties, and interest which may be now due or may become due.
    The tax return and remittance of fees are due by the 20th day of month for the preceding month.
  3. A surety bond in the amount of $25,000 is required or a surety bond in the greatest required escrow amount due for any of the 12 preceding calendar quarters, whichever is greater. The original bond will need to be filed with the State.

How Much Will This Bond Cost?

The premium that you pay for an Alabama Non-Participating Tobacco Manufacturer Surety Bond is dependent on credit and the bond amount required.

Did you know?

A non-participating wholesaler is required to submit a report of tax paid for products stamped or sold each month.

Related Links:

Alabama Department of Revenue
Alabama Department of Revenue - Tobacco Tax

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