9-17-25
Section 9-17-25 Tax for expenses of administration and enforcement of article - Levied; exemptions;
payment. (a) For the purpose of defraying the expenses connected with the administration and
enforcement of this article, including the expense of the inspections, tests, analyses, and
all other expenses connected with the supervision and protection of crude petroleum oil and
natural gas in the State of Alabama, there is hereby levied on the producer a tax equal in
amount to two percent of the gross value, at the point of production, of the crude petroleum
oil or natural gas produced for sale, transport, storage, profit, or for use from any well
or wells in the State of Alabama. Provided, however, that the tax on offshore production,
produced from depths greater than 8,000 feet below mean sea level, shall not be computed as
a percentage of gross value at the point of production, as provided in this section, but shall
be computed as a percentage of gross proceeds, as provided in Section...
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40-16-6
Section 40-16-6 Remittance and disposition of tax. (a) The remittance of the excise tax due
under this chapter shall be made to the Department of Revenue at Montgomery, Alabama, with
checks payable to the Department of Revenue. (b) The Department of Revenue shall promptly
distribute the balance of financial institution excise tax revenue, net of refunds, as of
the close of each calendar quarter, with 50 percent of the revenue distributed to the general
fund, 33.3 percent distributed to municipalities, and the remaining 16.7 percent distributed
to counties. (c) Beginning with the 2019 municipal financial institution excise tax distribution,
each municipality shall receive a percentage share of the total municipal financial institution
excise tax revenue equal to its average percentage share of the total municipal financial
institution revenue distribution over the five years ending in 2018. (d) The first 20 percent
of total county financial institution excise tax revenue shall be...
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45-18-244.02
Section 45-18-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Conecuh County for which the tax
is levied to fail or refuse to add to the sales price and collect from the purchaser the amount
due on account of the tax herein provided, to refund or offer to refund all or any part of
the amount collected or absorb, or advertise directly or indirectly, the absorption of the
tax or any portion thereof. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars ($25)
nor more than five hundred dollars ($500). Each act in violation of this section shall constitute
a separate offense. (1) The State Department of Revenue or, as otherwise provided by resolution
of the county commission, the Conecuh County Tax Collector shall collect all taxes levied
pursuant to this part at the same time and in the same manner as state...
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45-21-242.04
Section 45-21-242.04 Collection and enforcement; tobacco stamps; monthly report. It shall be
the duty of the Crenshaw County Commission to enforce this part and it shall have the right
to examine the books, reports, and accounts of every dealer, storer, or distributor engaged
in the business for which the tax is levied and to make all rules and regulations for the
collection of the tax. Upon resolution of the Crenshaw County Commission, the State Department
of Revenue is authorized to collect all taxes levied by Crenshaw County under this part. The
resolution must be received and approved by the State Department of Revenue at least two months
prior to the effective date of the collection and administration of the tax. The tax authorized
shall be paid by affixing stamps as required for the payment of the tax imposed by Sections
40-25-1 to 40-25-28, inclusive. In accordance with subsection (q) of Section 40-25-2, in the
event the aforementioned tobacco stamps are not available for...
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45-29-243.02
Section 45-29-243.02 Enforcement. It shall be the duty of the county commission of Fayette
County to enforce this part upon its imposing the tax thereunder, and it shall have the right
itself, or its members or its agents, to examine the books, reports, and accounts of every
dealer, storer, or distributor engaged in the business for which the tax is hereby levied
and to make any and all rules and regulations necessary and proper for the collection of such
tax. Provided, however, upon resolution of the Fayette County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under this part. The tax hereby levied shall be paid by affixing stamps as is
required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28. The
State Department of Revenue, if requested by resolution of the Fayette County Commission,
to collect all county privilege licenses or taxes specified in Section...
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45-30-245.32
Section 45-30-245.32 Enforcement. It shall be the duty of the County Commission of Franklin
County to enforce this subpart upon its imposing the tax thereunder, and it shall have the
right itself, or its members or its agents, to examine the books, reports, and accounts of
every dealer, storer, or distributor engaged in the business for which the tax is hereby levied
and to make any and all rules and regulations necessary and proper for the collection of such
tax. Provided, however, upon resolution of the Franklin County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under this subpart. The tax hereby levied shall be paid by affixing stamps as
is required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28.
The State Department of Revenue, if requested by resolution of the Franklin County Commission,
to collect all county privilege licenses or taxes specified in Section...
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45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations. It shall
be unlawful for any dealer, storer, or distributor engaged in or continuing in the business
in Hale County for which the tax is levied to fail or continuing in the business in Hale County
for which the tax is levied to fail or refuse to add to the sales price and collect from the
purchaser the amount due on account of the tax herein provided, to refund or offer to refund
all or any part of the amount collected or absorb, or advertise directly or indirectly, the
absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association
violating this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this section shall
constitute a separate offense. (1) The State Department of Revenue or, as otherwise provided
by resolution of the county commission, the Hale County Tax...
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45-38-243.02
Section 45-38-243.02 Enforcement; tobacco stamps; reporting. It shall be the duty of the County
Commission of Lamar County to enforce this part, and it shall have the right itself, or its
members or its agents, to examine the books, reports, and accounts of every dealer, storer,
or distributor engaged in the business for which the tax is hereby levied and to make any
and all rules and regulations necessary and proper for the collection of such tax. Provided,
however, upon resolution of the Lamar County Commission, the State Department of Revenue is
hereby authorized and directed to collect all taxes now or hereafter levied by the county
under this part. The tax hereby levied shall be paid by affixing stamps as is required for
the payment of the tax imposed by Section 40-25-1 to Section 40-25-28, inclusive. The State
Department of Revenue, if requested by resolution of the Lamar County Commission, to collect
all county privilege licenses or taxes specified in Section 45-38-243, for as...
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45-47-245.02
Section 45-47-245.02 Enforcement; tobacco stamps; reporting. It shall be the duty of the County
Commission of Marion County to enforce this part upon its imposing the tax thereunder, and
it shall have the right itself, or its members or its agents, to examine the books, reports,
and accounts of every dealer, storer, or distributor engaged in the business for which the
tax is hereby levied and to make any and all rules and regulations necessary and proper for
the collection of such tax. Provided, however, upon resolution of the Marion County Commission,
the State Department of Revenue is hereby authorized and directed to collect all taxes now
or hereafter levied by the county under this part. The tax hereby levied shall be paid by
affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 through
Section 40-25-28, inclusive. The State Department of Revenue, if requested by resolution of
the Marion County Commission, to collect all county privilege licenses or...
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45-8-241.31
Section 45-8-241.31 Charges for collection of taxes; tourism and convention promotion. The
State Department of Revenue shall charge Calhoun County for collecting the county taxes levied
such amount or percentage of total collections as may be agreed upon by the governing body
of the county, but such charge shall not in any event exceed 10 percent of the total amount
of special county taxes collected hereunder within the county. Such charge for collecting
the taxes for the county may be deducted each month from the taxes collected before certifying
the amount of the proceeds thereof due Calhoun County for that month. The State Commissioner
of Revenue shall pay into the State Treasury all taxes collected under this subpart, as such
taxes are received by the Department of Revenue; and on or before the first day of each successive
month (commencing with the month following the month in which the department makes the first
collections hereunder), the commissioner shall certify to the State...
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