HB27 Alabama 2012 1st Special Session

Summary

Primary Sponsor

Jim Barton

Republican

Session

First Special Session 2012

Title

Firefighters, death or disability benefits for occupational disease for state firefighters, definition of occupational diseases expanded for municipal firefighters to include a cerebral vascular accident or stroke, Sec. 11-43-144 am'd

Summary

HB27 would raise Alabama's cigarette tax and other tobacco taxes and direct the new revenue to the State General Fund.

What This Bill Does

It amends the tobacco tax law (Section 40-25-2) to raise the cigarette tax per pack to 0.75 dollars, up from the current rate, and to outline how the tax is collected and distributed. It changes tax rates on other tobacco products (such as cigars, smoking tobacco, chewing tobacco, and snuff) with specific rates tied to price or weight. All increased tax revenue would go into the State General Fund. The bill says these tax increases replace local tobacco taxes; existing local taxes that existed before May 18, 2004 may stay, but no new local tobacco taxes can be added. The act becomes effective on the first day of the third month after passage and governor approval.

Who It Affects

• Consumers who buy cigarettes and other tobacco products in Alabama, who would pay higher prices due to the increased cigarette tax and other tobacco taxes.
• Tobacco product retailers, wholesalers, and distributors in Alabama, who would be responsible for collecting the higher taxes from customers, applying stamp or other collection methods, and remitting the tax to the state.

Key Provisions

• Amends Section 40-25-2 to increase the cigarette tax per pack to 0.75 dollars.
• Imposes or adjusts tax rates on other tobacco products (cigars, smoking tobacco, chewing tobacco, snuff) with per-unit or weight-based rates.
• Stipulates that the higher taxes are in lieu of other local tobacco taxes, with pre-2004 local taxes allowed to remain but no new local taxes after the act.
• Revenue from the increased taxes must be deposited into the State General Fund.
• Effective date: the act becomes law on the first day of the third month after passage and governor approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Firefighters