Ala. Code § 45-49-249.55
Every wholesale dealer shall furnish to the Mobile County Tobacco Tax Collector a monthly report, between the 1st and 20th of each month, for the preceding month, of the sale or delivery of all cigarettes or other tobacco products made in Mobile County, and of all orders for cigarettes or other tobacco products as enumerated herein purchased through the wholesale dealer from without Mobile County on a drop shipment, and consigned direct to the person, firm, corporation, or association of persons ordering such cigarettes or other tobacco products from without this county through the wholesaler dealer. Any retail dealer or semijobber of cigarettes or other tobacco products enumerated herein, purchasing or receiving such commodities from without the county, whether the same shall have been ordered or purchased through a wholesaler or jobber in this county, or by drop shipment or otherwise, which the state, county, city, and local tax has not already been paid at wholesale, shall within three days of receipt of the cigarettes or other tobacco products, mail by registered mail a true duplicate invoice of all the purchases or receipts to the Mobile County Tobacco Tax Collector, the invoice carrying the name of the person or firm from whom or through whom the purchases or shipments of the cigarettes or other tobacco products so received, showing kinds and quantities. Any person who purchases or receives in any manner whatsoever, any of the cigarettes or other tobacco products enumerated in this subpart which do not have affixed the stamps required by this subpart, which the state, county, city, and local tax has not already been paid at wholesale, within three days after receipt of the cigarettes or other tobacco products, shall report the receipt and purchase of the cigarettes or other tobacco products to the Mobile County Tobacco Tax Collector, giving the date of purchase or receipt, the name and address of the person or firm from whom it was purchased or received, and a list describing the cigarettes or other tobacco products purchased or received. The report must be made by registered mail or in person.
Ala. Code § 45-49-249.55 (1975)