The bond a non-participating tobacco manufacturer files with the Alabama Department of Revenue to be listed on the state cigarette directory. It backs your escrow deposits and tax obligations. The premium is 1% of the bond amount, $100 minimum — exact price in the on-page calculator.
















Enter your amount, pay, and file with the Department of Revenue each quarter. Larger amounts may get a quick review. Here is the whole thing:
Your business details, the bond amount the department requires, and the effective date — that is the entire application.
No waiting — the application collects no credit information, and the executed bond is generated as soon as you pay. Larger amounts may get a quick review.
Submit the executed bond to support your listing on the Directory of Cigarettes Approved for Stamping and Sale. Wet-ink originals mailed whenever the state insists on them.
Alabama taxes cigarettes and tobacco products under Ala. Code §40-25-1 et seq., with stamping and the cigarette directory administered by the Department of Revenue. A non-participating manufacturer (NPM) — one that did not join the 1998 tobacco Master Settlement Agreement — must meet escrow obligations under the state's tobacco escrow statutes (Title 6, Chapters 12 and 12A) to keep its cigarettes eligible for sale.
To be listed on Alabama's Directory of Cigarettes Approved for Stamping and Sale, an NPM (or, where applicable, its importer) must file a surety bond with the Department of Revenue. The bond is conditioned to pay the escrow requirement plus any penalties or charges under Title 6, Chapters 12 and 12A.
Because the amount tracks your anticipated escrow and tax, it varies by manufacturer — a $25,000 figure is a common floor. The bond is generally provided to the department each quarter. We issue whatever amount the department requires; your exact price appears at the application, starting at $100.
Submit the application with the bond amount the department requires — the executed bond is generated instantly, ready to file. Larger amounts may get a quick review.
Start the application →Premiums from $100, exact price shown before you pay. Enter your required amount and file with the Department of Revenue the same day.