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40-13-54
Section 40-13-54 Rate and collection of tax; credit; liability for tax. (a) The rate
of the tax shall be ten cents ($0.10) per ton on severed material sold as tangible personal
property. Provided, however, that naturally occurring unprocessed sand may be taxed at a higher
rate by a local act and all such tax collected at such higher rate shall be remitted directly
to the jurisdiction in which the operator severing such naturally occurring unprocessed sand
is located. (b) Except as provided in Section 40-13-55(c), the tax levied by this article
shall be collected by the producer and become due and payable by the purchaser thereof at
the time of sale or delivery, whichever first occurs, provided that the tax shall be identified
as a severance tax on a bill of sale, invoice, or similar sales document to the purchaser
thereof, otherwise the tax shall instead be the obligation of the producer. The tax levied
under this article shall not be included in the measure of tax for any other tax...
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45-35-245
Section 45-35-245 Levy, collection, and enforcement; disposition of funds. (a)(1) The
Houston County Commission is hereby authorized to impose upon every person, firm, or corporation
who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products
in Houston County a county privilege, license, or tax in the following amounts: a. Five cents
($.05) for each package of cigarettes, made of tobacco or any substitute therefor. b. Two
cents ($.02) for each cigar of any description made of tobacco or any substitute therefor.
c. Two cents ($.02) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which
are prepared in such manner as to be suitable for smoking in a pipe or cigarette. d. Three
cents ($.03) for each sack, plug, package, or other container of chewing tobacco, which tobacco
is prepared in such manner as to be suitable for chewing only and not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-245.htm - 5K - Match Info - Similar pages
11-54A-9
Section 11-54A-9 Powers of authority; all projects to be in development area. (a) The
authority shall have the following powers, together with all powers incidental thereto or
necessary to the discharge thereof in corporate form: (1) To have succession by its corporate
name for the duration of time, which may be perpetuity, subject to Section 11-54A-20,
specified in its certificate of incorporation. (2) To sue and be sued in its own name and
to prosecute and defend civil actions in any court having jurisdiction of the subject matter
and of the parties. (3) To adopt and make use of a corporate seal and to alter the same at
pleasure. (4) To adopt and alter bylaws for the regulation and conduct of its affairs and
business. (5) To acquire, whether by purchase, construction, exchange, gift, lease, or otherwise
and to refinance existing indebtedness on, improve, maintain, equip, and furnish one or more
projects, including all real and personal properties which the board of the authority may...
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11-92C-8
Section 11-92C-8 Powers of authority. (a) The authority shall have the following powers,
together with all powers incidental thereto or necessary to the discharge thereof in corporate
form: (1) To have succession by its corporate name for the duration of time, which may be
in perpetuity, subject to Section 11-92C-20, specified in its certificate of incorporation.
(2) To sue and be sued in its own name and to prosecute and defend civil actions in any court
having jurisdiction of the subject matter and of the parties; provided that the authority
shall be deemed to be a governmental entity as defined in Chapter 93 of this title for the
purpose of limiting the damages for which the authority may be liable. (3) To adopt and make
use of a corporate seal and to alter the seal at its pleasure. (4) To adopt and alter bylaws
for the regulation and conduct of its affairs and business. (5) To acquire, whether by purchase,
construction, exchange, gift, lease, or otherwise, and to refinance existing...
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45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a)
For the purposes of this section, the following terms shall have the respective meanings
ascribed by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County
Commission. (3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any
device or substitute therefor commonly used in internal combustion engines; provided, that
such term shall not be held to apply to those products known commercially as "kerosene
oil," "fuel oil" or "crude oil" when used for lighting, heating,
or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in any county for use in the operation of any motor vehicle upon the highways
of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations,
incorporated or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.20.htm - 12K - Match Info - Similar pages
45-6-241.40
Section 45-6-241.40 Imposition of tobacco tax; stamps; disposition of funds; rules and
regulations. (a)(1) The Bullock County Commission is hereby authorized to impose upon every
person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco
or certain tobacco products in Bullock County a county privilege, license, or excise tax in
the following amounts: a. Five cents ($.05) for each package of cigarettes, made of tobacco
or any substitute therefor. b. Five cents ($.05) for each package of cigars or cigarellos,
such as Winchester, which are similar to, and which are packaged like, cigarettes. c. Three
cents ($.03) for each cigar, cheroot, or stogie of any description made of tobacco or any
substitute therefor which are not similar to, nor packaged like, cigarettes as provided for
in paragraph b. d. Three cents ($.03) for each sack, can, package, or other container of smoking
tobacco, including granulated, plug, cut, crimp cut, ready rubbed, and other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.40.htm - 6K - Match Info - Similar pages
45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a)
For the purposes of this section, the following terms shall have the respective meanings
ascribed by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County
Commission. (3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any
device or substitute therefor commonly used in internal combustion engines; provided, that
such term shall not be held to apply to those products known commercially as "kerosene
oil," "fuel oil" or "crude oil" when used for lighting, heating,
or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in any county for use in the operation of any motor vehicle upon the highways
of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations,
incorporated or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.htm - 12K - Match Info - Similar pages
40-31-3
Section 40-31-3 Temporary presence and residency in state for purpose of responding
to declared state of emergency. (a) An out-of-state employee performing disaster or emergency
related work on infrastructure owned or operated by a registered business, municipality, county,
or public corporation shall not be considered to have established residency or a presence
in the state that would require that person or his or her employer to file and pay income
taxes or to be subject to tax withholdings or to file and pay any other state or local tax
or fee which is based on a physical presence in the State of Alabama or with a local taxing
jurisdiction during one or more disaster periods. This includes any related state or local
employer withholdings and remittance obligations, but does not include any transaction taxes
and fees as described in subsection (d). (b) Any out-of-state business that has no registrations
or tax filings or nexus in the state prior to a declared state disaster or...
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45-8-243
Section 45-8-243 Levy of tax; failure to add tax or refund or absorption of tax; disposition
of funds; affixing of tax stamps; rules and regulations; construction and application. (a)
The Calhoun County Commission is hereby authorized to impose upon every person, firm, corporation,
club, association, partnership, or other legal entity who or which sells, stores, delivers,
uses, or otherwise consumes tobacco or certain tobacco products in Calhoun County a county
privilege, license, or excise tax in the following amounts: (1) Three cents ($0.03) for each
package of cigarettes, made of tobacco or any substitute therefor. (2) Three cents ($0.03)
for each sack, can, package, or other container of smoking tobacco, including granulated,
plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared
in such manner as to be suitable for smoking in a pipe or cigarette. (3) Three cents ($0.03)
for each sack, plug, package, or other container of chewing tobacco, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-243.htm - 6K - Match Info - Similar pages
13A-11-61.3
Section 13A-11-61.3 Regulation of firearms, ammunition, and firearm accessories. (a)
The purpose of this section is to establish within the Legislature complete control
over regulation and policy pertaining to firearms, ammunition, and firearm accessories in
order to ensure that such regulation and policy is applied uniformly throughout this state
to each person subject to the state's jurisdiction and to ensure protection of the right to
keep and bear arms recognized by the Constitutions of the State of Alabama and the United
States. This section is to be liberally construed to accomplish its purpose. (b) For
the purposes of this section, the following words shall have the following meanings:
(1) AMMUNITION. Fixed cartridge ammunition, shotgun shells, the individual components of fixed
cartridge ammunition and shotgun shells, projectiles for muzzle-loading firearms, and any
propellant used in firearms or ammunition. (2) EXPRESSLY AUTHORIZED BY A STATUTE OF THIS STATE.
The authority of...
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