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2-21-24
Section 2-21-24 Inspection fee; quarterly statement; disposition of fees; overpayments. (a)
An inspection fee established by the Board of Agriculture and Industries not to exceed twenty-five
cents ($.25) per ton shall be paid on commercial feeds by every person who distributes the
commercial feed in this state, exempting bulk grain; except that: (1) The inspection fee shall
be paid only once on any commercial feed, feed ingredients, customer-formula feeds or parts
thereof. Commercial feeds, feed ingredients, customer-formula feeds or parts thereof on which
the inspection fee has not been paid by the distributor or previous distributor shall be subject
to the inspection fee. (2) No fee shall be paid on "vertical-integrator feed" or
on the ingredient used to manufacture a "vertical-integrator feed." Any services
the Department of Agriculture and Industries provides manufacturers of "vertical-integrator
feed" in relation to this chapter shall be paid for according to fees established by...
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32-8-87
Section 32-8-87 Dismantling, destroying, changing identity of vehicle; certificate requirements;
insurance claims; "total loss"; removal of identification numbers, plates, etc.;
transfer of salvage vehicles; inspections; "component parts"; rebuilt vehicles;
flood vehicles; online verifications. (a) Each owner of a motor vehicle and each person mentioned
as owner in the last certificate of title who scraps, dismantles, destroys, or changes the
motor vehicle in such a manner that it is not the same motor vehicle described in the certificate
of origin or certificate of title shall as soon as practicable cause the certificate of origin
or certificate of title, if any, and any other documents or information required by the department
to be mailed or delivered to the department for processing. The department shall, with the
consent of any holder of liens noted on the surrendered certificate, enter a cancellation
upon its records. Upon cancellation of a certificate of origin or certificate of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-8-87.htm - 32K - 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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45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection, except
where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm,
partnership, association, corporation, receiver, trust, estate, or other entity, or any other
group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County, Alabama.
(3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the
object of gain, profit, benefit, or advantage, either direct or indirect to such person. (4)
GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal
property, without any deduction on account of the cost of the property so leased or rented,
the cost of materials used, labor, or service cost, interest paid or any other expenses whatsoever,
and without any deduction on account of loss and shall also...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.40.htm - 13K - Match Info - Similar pages
11-89C-9
Section 11-89C-9 Powers of governing bodies. (a) A governing body shall proceed under this
chapter as a participant in the public corporation or individually, to adopt upon reasonable
public notice and following public hearing all necessary rules and regulations by resolution
or ordinance to implement this chapter and to specifically regulate and control storm water
discharges and eliminate the discharge of pollutants to its municipal separate storm sewers.
Provided, however, that all discharges originating from any lands or facilities owned or operated
by one or more entities under the jurisdiction and supervision of the Alabama Public Service
Commission are exempted from regulation under any local storm water management program and
shall be regulated exclusively by ADEM. Further, any commission non-jurisdictional electric
supplier, as defined by Section 37-4-140, whose service area extends beyond the boundaries
of a single municipal or county jurisdiction shall be exempted from the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-89C-9.htm - 8K - Match Info - Similar pages
45-32-151.02
Section 45-32-151.02 State and local taxes. (a) The total pari-mutuel pools or handle bet by
bettors placing their bets at the Greene County Racetrack on greyhound racing events that
are received by television from elsewhere shall be subject to the state privilege tax levied
by Chapter 26A, Title 40, and to all local taxes on pari-mutuel wagering at the same rate,
in the same manner, and on the same terms as are applicable to the local pari-mutuel tax on
live greyhound racing conducted at the Greene County Racetrack; provided, however, that any
additional amounts due pursuant to the current licenses issued by the Greene County Racing
Commission shall be the amounts due and payable to the racing commission. The total handle
bet at the Greene County Racetrack on horse racing events that are received by television
from elsewhere shall be subject to (1) a local tax on pari-mutuel wagering that shall be levied
at the same rates and calculated in the same manner as the commission horse...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-151.02.htm - 2K - Match Info - Similar pages
27-31B-16
Section 27-31B-16 Tax on premiums collected. (a) Each captive insurance company shall pay to
the commissioner, by March 1 of each year, a tax at the rate of four-tenths of one percent
on the first 20 million dollars, three-tenths of one percent on the next 20 million dollars,
two-tenths of one percent on the next 20 million dollars, seventy-five thousandths of one
percent on each dollar thereafter on the direct premiums collected or contracted for on policies
or contracts of insurance written by the captive insurance company during the year ending
December 31 next preceding, after deducting from the direct premiums subject to the tax the
amounts paid to policyholders as return premiums which shall include dividends on unabsorbed
premiums or premium deposits returned or credited to policyholders. Notwithstanding the foregoing,
no tax shall be due or payable as to considerations received for annuity contracts. (b) Each
captive insurance company shall pay to the commissioner by March 1 of...
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45-24-20.02
Section 45-24-20.02 Levy of tax; disposition of funds; collection; records. (a) This section
shall only apply to Dallas County. (b) For purposes of this section, the term liquor shall
have the same meaning as ascribed to the term in subdivision (15) of Section 28-3-1. (c)(1)
Notwithstanding any provision of law and pursuant to Section 104 of the Constitution of Alabama
of 1901, there is imposed, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a five percent sales tax on liquor sold by entities
licensed by the Alcoholic Beverage Control Board. (2) The proceeds of all sales that are presently
exempt under the state sales and use tax statutes are exempt from the tax authorized by this
section. (d) All amounts collected within Dallas County pursuant to this section shall be
allocated as follows: (1) Twenty-five percent to the district attorney for Dallas County.
(2) Seventy-five percent to the Dallas County Drug Court. (e) The taxes...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-20.02.htm - 3K - Match Info - Similar pages
45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall only apply to
Jefferson County. (b) As used in this section, state sales tax means the tax imposed by the
state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant to Section
104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a three percent sales
tax on alcoholic beverages sold from restaurants that are licensed by the Alcoholic Beverage
Control Board. Provided, however, the tax imposed by this section shall not apply to the sale
of table wine. (2) The proceeds of all sales that are presently exempt under the state sales
and use tax statutes are exempt from the tax authorized by this section. (d) All amounts collected
within Jefferson County pursuant to this section shall be allocated...
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45-37-244.01
Section 45-37-244.01 Automobile rental tax. (a) In Jefferson County, in addition to all other
taxes imposed by law, there is hereby levied an additional privilege or license tax, in the
amount hereinafter prescribed against any person, organization, or other entity engaging or
continuing in the county in the business of leasing or renting any passenger automotive vehicle,
the duration of the lease being not more than one year. The amount of the taxes levied by
this section shall be equal to three percent of the gross proceeds derived by the lessor from
the lease or rental of such passenger automotive vehicle for not more than one year. The taxes
levied by this section shall become effective September 1, 2001. (b) All amounts collected
pursuant to this section shall be allocated to the Birmingham-Jefferson Civic Center Authority,
established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be used for the support
of the operation of the authority, including, but not limited to,...
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