|
45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section,
it shall be unlawful for any person to print, publish, or divulge, without the written permission
or approval of the taxpayer, the return of any taxpayer or any part of the return, or any
information secured in arriving at the amount of tax or value reported, for any purpose other
than the proper administration of any matter administered by the department, a county, or
a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical
information pertaining to taxes may be disclosed at the discretion of the commissioner or
his or her delegate to the legislative or executive branch of the state. Upon request, the
commissioner or his or her delegate may make written disclosure as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-10.htm - 8K - Match Info - Similar pages
45-17-243.01
Section 45-17-243.01 Authorization of levy of sales tax. (a) The governing body of the county
is authorized to levy and impose in the county, in addition to all other taxes of every kind
now imposed by law, and to collect as herein provided, a privilege or license tax upon every
person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage Control
Board in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of any such institution, that is both of the following: (1) Engaged or continuing within the
county in the business of selling at retail any tangible personal property whatsoever, including
merchandise and commodities of every kind and character, not including, however, bonds or
other evidences of debts or stocks, nor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-243.01.htm - 3K - Match Info - Similar pages
45-39-245.41
Section 45-39-245.41 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax upon
every person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage
Control Board in the sale of alcoholic beverages of all kinds, the University of Alabama,
Auburn University, and all other institutions of higher learning in the state, whether such
institutions be denominational, state, county, or municipal institutions, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) Engaged or continuing within the county in the business of selling at retail any tangible
personal property whatsoever, including merchandise and commodities of every kind and character,
not including, however, bonds or other evidences of debts or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.41.htm - 3K - Match Info - Similar pages
45-43-246.01
Section 45-43-246.01 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation, not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores, engaged or continuing within Lowndes County
in the business of selling at retail any tangible personal property whatsoever, including
merchandise and commodities of every kind and character, not including, however, bonds or
other evidence of debt or stocks, an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly provided herein. Any person
engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.01.htm - 7K - Match Info - Similar pages
10A-2-1.01
Section 10A-2-1.01 Short title and applicability. REPEALED IN THE 2019 REGULAR SESSION BY ACT
2019-94 EFFECTIVE JANUARY 1, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) This chapter
and Chapter 1, to the extent applicable to business corporations, shall be known and may be
cited as the "Alabama Business Corporation Law." (b) This chapter applies to a domestic
business corporation formed and existing under this title and to a foreign business corporation
that is transacting business in this state, regardless of whether the foreign corporation
is registered to transact business in this state. Without in any way limiting the generality
of any provision of this chapter or of any provision of Chapter 1, this chapter and the provisions
of Chapter 1 to the extent applicable to business corporations shall apply to banks, trust
companies, savings and loan associations, insurance companies, public utilities, and railroad
companies, except to the extent, if any, that any provision of this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-2-1.01.htm - 1K - Match Info - Similar pages
10A-2A-1.01
Section 10A-2A-1.01 Short Title. (a) This chapter and the provisions of Chapter 1, to the extent
applicable to business corporations, shall be known and may be cited as the Alabama Business
Corporation Law. (b) This chapter and the provisions of Chapter 1, to the extent applicable
to business corporations, apply to a corporation incorporated and existing under this chapter
or any predecessor law regarding business corporations, and to a foreign corporation that
is transacting business in this state, regardless of whether the foreign corporation is registered
to transact business in this state. Without in any way limiting the generality of any provision
of this chapter or of any provision of Chapter 1, this chapter and the provisions of Chapter
1, to the extent applicable to corporations, shall apply to banks, trust companies, savings
and loan associations, insurance companies, public utilities, and railroad companies, except
to the extent, if any, that any provision of this chapter or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-2A-1.01.htm - 1K - Match Info - Similar pages
10A-2-17.02
Section 10A-2-17.02 Application to qualified foreign corporations. REPEALED IN THE 2019 REGULAR
SESSION BY ACT 2019-94 EFFECTIVE JANUARY 1, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
A foreign corporation authorized to transact business in this state on the effective date
of this title is subject to this chapter but is not required to renew its registration to
transact business hereunder. (Acts 1994, No. 94-245, p. 343, §1; §10-2B-17.02; amended and
renumbered by Act 2009-513, p. 967, §165.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-2-17.02.htm - 833 bytes - Match Info - Similar pages
10A-1-7.12
Section 10A-1-7.12 Grounds for revocation. The Secretary of State may commence a proceeding
under Section 10A-1-7.13 to revoke the registration of a foreign entity authorized to transact
business in this state if: (1) the foreign entity does not deliver its annual report, if required
by law, to the Secretary of State within 180 days after it is due; (2) the foreign entity
does not pay within 180 days after they are due any applicable privilege or corporation share
tax, qualification fee or admission tax, or interest or penalties imposed by this title or
other law; (3) the foreign entity is without a registered agent or registered office in this
state for 60 days or more; (4) the foreign entity does not file a statement of change of registered
agent or registered office with the Secretary of State under Section 10A-1-5.32 within 60
days of the change or its registered agent does not file a change of name or change of address
of the registered office with the Secretary of State under...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-1-7.12.htm - 2K - Match Info - Similar pages
10A-1-7.41
Section 10A-1-7.41 Applicability of this title to certain foreign entities. (a) Except as otherwise
provided by a statute described by this subsection, the provisions of this title governing
a foreign entity apply to a foreign entity registered or granted authority to transact business
in this state under: (1) a special statute that does not contain a provision regarding a matter
provided for by this title with respect to a foreign entity; or (2) another statute that specifically
provides that the general law for the granting of a registration or certificate of authority
to the foreign entity to transact business in this state supplements the special statute.
(b) Except as otherwise provided by a special statute described by subsection (a), a document
required to be filed with the Secretary of State under the special statute must be signed
and filed in accordance with Article 4. (Act 2009-513, p. 967, §69.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-1-7.41.htm - 1K - Match Info - Similar pages
|