The tax hereby authorized shall be paid by affixingstamps as is required for the payment of the tax imposed bySection 40–25–1 to Section 40–25–28, inclusive. The state Department of Revenue shall have the same dutiesrelative to the preparation and sale of stamps to evidence the payment of suchtax that it has relative to the preparation and sale of stamps under thosesections and may exercise the same powers and perform the same duties in the same manner relativeto the collection of the tax hereby levied that it does relative to the collection of thattax. (Act 89–496, p. 1030, § 5.)
Alabama Legal Code