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13A-12-250
Section 13A-12-250 Additional penalty if unlawful sale on or near school campus. In
addition to any penalties heretofore or hereafter provided by law for any person convicted
of an unlawful sale of a controlled substance, there is hereby imposed a penalty of five years
incarceration in a state corrections facility with no provision for probation if the situs
of such unlawful sale was on the campus or within a three-mile radius of the campus boundaries
of any public or private school, college, university or other educational institution in this
state. (Acts 1987, No. 87-610, p. 1060; Code 1975, §20-2-79; Acts 1988, 1st Ex. Sess., No.
88-918, p. 512, §2; Acts 1989, No. 89-950, p. 1872.)...
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13A-12-270
Section 13A-12-270 Additional penalty for unlawful sale within three-mile radius of
public housing project. In addition to any penalties heretofore or hereafter provided by law
for any person convicted of an unlawful sale of a controlled substance, there is hereby imposed
a penalty of five years incarceration in a state corrections facility with no provision for
probation if the situs of such unlawful sale was within a three-mile radius of a public housing
project owned by a housing authority. (Acts 1989, No. 89-951, p. 1873.)...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
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34-22-6
Section 34-22-6 Violations; penalties; assistance in prosecutions; costs and attorney
fees; venue. (a) It shall be unlawful for any person to perform any of the following: (1)
Practice optometry in this state without having a valid, unrevoked, and unexpired license
certificate and annual renewal registration certificate as an optometrist. (2) Use or attempt
to use as his or her own a diploma of an optometric school or college or a license of another
person, or a forged diploma or license, or any forged or false identification. (3) Sell or
offer to sell a diploma conferring an optometric degree or a license granted pursuant to this
chapter or prior optometric practice laws, or to procure each diploma or license with intent
that it shall be used as evidence of the right to practice optometry by a person other than
the one upon whom it was conferred or to whom the license was granted, or with fraudulent
intent to alter the diploma or license or to use or attempt to use it when it is so...
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16-16-10
Section 16-16-10 Disposition of proceeds of bonds. (a) The proceeds of all bonds, other
than refunding bonds, issued by the authority remaining after paying expenses of their issuance
shall be deposited in the State Treasury and shall be carried in the State Treasury in a special
or separate account. Said expenses shall be deducted from that portion of the said proceeds
allocated in subsection (o) of this section. Such remaining funds shall be subject
to be drawn upon by the authority with the approval of the secretary of the authority and
the Governor, but any funds so withdrawn shall be used solely for the purpose of financing
the construction, reconstruction, alteration, improvement and equipment of buildings and other
facilities for public educational purposes, including the cost of architectural services therefor
and services rendered by building inspectors for periodic and final inspections thereof, and
for acquiring sites therefor, in accordance with the provisions of this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-16-10.htm - 9K - Match Info - Similar pages
28-3A-25
Section 28-3A-25 Unlawful acts and offenses; penalties. (a) It shall be unlawful: (1)
For any manufacturer, importer, or wholesaler, or the servants, agents, or employees of the
same, to sell, trade, or barter in alcoholic beverages between the hours of nine o'clock p.m.
of any Saturday and two o'clock a.m. of the following Monday. (2) For any wholesaler or the
servants, agents, or employees of the wholesaler to sell alcoholic beverages, to other than
wholesale or retail licensees or others within this state lawfully authorized to sell alcoholic
beverages, or to sell for export. (3) For any person, licensee, or the board, either directly
or by the servants, agents, or employees of the same, or for any servant, agent, or employee
of the same, to sell, deliver, furnish, or give away alcoholic beverages to any person under
the legal drinking age, as defined in Section 28-1-5, or to permit any person under
the legal drinking age, as defined in Section 28-1-5, to drink, consume, or possess...
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45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke County.
(b) As used in this section, state sales and use 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,
40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission of Clarke
County may levy, in addition to all other taxes, including, but not limited to, municipal
gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales
or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to be levied
upon each person, firm, or corporation engaged in the business of selling at retail machines
used in mining, quarrying, compounding, processing, and manufacturing of tangible personal
property, farm machinery, and any parts of such machines or any motor vehicle, truck...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-244.htm - 7K - Match Info - Similar pages
45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a)
This section shall apply only to Jackson County. (b) As used in this section,
sales and use tax means a tax imposed by the state sales and use tax statutes and such other
acts applicable to Jackson County, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3,
40-23-4, 40-23-60, 40-23-61, 40-23-62, and Section 40-23-63. (c) Subject to the outcome
of the referendum provided for herein, the County Commission of Jackson County may, upon a
majority vote of the members, levy, in addition to all other taxes, including, but not limited
to, county and municipal gross receipts license taxes, a privilege license tax in an amount
up to one cent against each dollar of gross sales or gross receipts. The gross receipts of
any business and the gross proceeds of all sales which are presently exempt under the state
sales and use tax statutes are exempt from the tax authorized by this section. (d)
The tax levied by...
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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...
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45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and
school resource officers. (a) This section shall only apply to Geneva 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) The County Commission of Geneva County may levy, in addition to all other authorized
taxes, a one percent sales tax. (2) The proceeds of all sales which are presently exempt under
the state sales and use tax statutes are exempt from the tax authorized by this section.
(d) The tax authorized by this section shall be collected by the State Department of
Revenue or the county commission or other entity which the county commission has contracted
with to collect the taxes at the same time and in the same manner as state sales taxes are
collected. On or prior to the date the tax is due, each person subject to the tax shall file
with the...
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