04Affixing Stamps.The tax hereby authorized shall be paid by affixingstamps as is required for the payment of the tax imposed bySection 40–25–1 through Section 40–25–28. Thestate Department of Revenue shall have the same duties relative to thepreparation and sale of stamps to evidence the payment of the tax that it hasrelative to the preparation and sale of stamps under those sections and mayexercise 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 89–266, p. 403, § 5.)
Alabama Legal Code