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13A-12-3.5
Section 13A-12-3.5 Shipping requirements. Each person, other than a delivery service, who mails,
ships, or otherwise causes to be delivered a shipping package in connection with a delivery
sale shall do all of the following: (1) Include as part of the shipping documents a clear
and conspicuous statement stating: "Cigarettes: Alabama Law Prohibits Shipping to Individuals
Under 19 Years of Age and Requires the Payment of All Applicable Taxes." (2) Use a method
of mailing, shipping, or delivery that requires the consumer's signature before the shipping
package is released to the consumer. (3) Ensure that the shipping package is not delivered
to any post office box. (Act 2006-619, p. 1694, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-12-3.5.htm - 1K - Match Info - Similar pages
13A-12-3.3
Section 13A-12-3.3 Delivery prerequisites. (a) No person, other than a delivery service, shall
mail, ship, or otherwise cause to be delivered a shipping package in connection with a delivery
sale unless the following occur: (1) The person, prior to the first delivery sale to the prospective
consumer, obtains from the prospective consumer a written certification which includes a statement
signed by the prospective consumer that certifies the prospective consumer's current address
and that the consumer is at least the legal minimum age. (2) The person informs, in writing,
the prospective consumer all of the following: a. The signing of another person's name to
the certification described in this section is illegal. b. Sales of cigarettes to individuals
under the legal minimum age are illegal. c. The purchase of cigarettes by individuals under
the legal minimum age is illegal. (3) The person makes a good faith effort to verify the date
of birth of the consumer provided pursuant to this...
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13A-12-3.1
Section 13A-12-3.1 Definitions. For purposes of this article, the following terms shall have
the following meanings: (1) ALTERNATIVE NICOTINE PRODUCT. The same meaning as in Section 28-11-2.
(2) BOARD. The same meaning as in Section 28-11-2. (3) BRAND STYLE. A variety of cigarettes
distinguished by the tobacco used, tar and nicotine content, flavoring used, size of cigarette,
filtration on the cigarette, or packaging. (4) CLEAR AND CONSPICUOUS STATEMENT. A statement
that is of sufficient type size to be clearly readable by the recipient of the communication.
(5) COMMISSIONER. The Commissioner of the Alabama Department of Revenue. (6) CONSUMER. An
individual who acquires or seeks to acquire cigarettes, or any one or more articles taxed
herein, for personal use. (7) DELIVERY SALE. Any sale of cigarettes to a consumer within this
state, regardless of whether the seller is located in this state, where either of the following
is true: a. The purchaser submits the order for such sale by...
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13A-12-3.7
Section 13A-12-3.7 Collection and remittance of taxes; statement requirements. (a) Each person
who makes a delivery sale shall collect and remit to the department all excise taxes imposed
by this state with respect to the delivery and maintain evidence of the payment unless the
person is located outside the state and includes a statement on the outside of the shipping
package stating: "Alabama law requires the payment of state taxes on this shipment of
cigarettes. You are legally responsible for all applicable unpaid taxes on these cigarettes."
(b) A statement meets the requirements of this section if the following occur: (1) The statement
is clear and conspicuous. (2) The statement is contained in a printed box set apart from the
shipping label and other markings contained on the shipping package. (3) The statement is
printed in bold capital letters. (4) The statement is printed with a degree of color contrast
between the background and the printed statement that is no less than the...
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27-14-19.1
Section 27-14-19.1 Electronic delivery of property or casualty insurance policy. (a) As used
in this section, each of the following words shall have the following meanings: (1) DELIVERED
BY ELECTRONIC MEANS or ELECTRONIC DELIVERY. Any of the following: a. Delivery to an electronic
mail address at which a party has consented to receive notices or documents. b. Posting on
an electronic network or site accessible via the Internet, mobile application, computer, mobile
device, tablet, or any other electronic device, together with separate notice of the posting
which shall be provided 1. by electronic mail to the address at which the party has consented
to receive notice or 2. by any other delivery method that has been consented to by the party.
(2) PARTY. A recipient of any notice or document required as part of an insurance transaction,
including, but not limited to, an applicant, an insured, a policyholder, or an annuity contract
holder. (b) Subject to the requirements of this section,...
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8-19A-14
Section 8-19A-14 Contract requirements; credit cards; notice of cancellation; returns; purchaser's
rights. (a) A purchase of consumer goods or services ordered as a result of a commercial telephone
solicitation as defined in this chapter, if not followed by a signed written contract, is
not final. If a contract is not made in compliance with this section, it is not valid and
enforceable against the purchaser. The contract made pursuant to a commercial telephone solicitation
shall: (1) Be reduced to writing and be signed by the purchaser. (2) Match the description
of the goods or services as that principally used in the telephone solicitation. (3) Contain
the name, address, telephone number, and registration number of the commercial telephone seller
and the salesperson, the total price of the contract, and a detailed description of the goods
or services being sold. (4) Contain the value or worth of any item, good, or service specified
in Section 8-19A-13, and the basis for the...
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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
2-23-4
Section 2-23-4 Requirements as to labeling generally; false or misleading statements on package
labels; delivery slips, etc., prohibited. (a) Agricultural liming materials sold or offered
for sale in this state for use herein or sold for importation into this state for use herein
shall have affixed to each container in a conspicuous manner on the outside thereof a clearly
legible printed or stamped label, tag or statement or, in the case of bulk sales, a delivery
slip, setting forth at least the following information: (1) The name and principal office
of the manufacturer, processor or distributor; (2) The brand name of the material; (3) The
identification of the product as to the type of agricultural liming material, as defined in
subdivisions (2) through (9) of Section 2-23-2; (4) The minimum percent guaranteed by weight
passing through U. S. standard sieves as prescribed by regulations of the board; (5) The minimum
guaranteed calcium carbonate equivalent; (6) The minimum guaranteed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-23-4.htm - 1K - Match Info - Similar pages
40-1-45
Section 40-1-45 Timely mailing treated as timely filing and paying. (a) General rule. (1) DATE
OF DELIVERY. If any return, claim, statement, or other document required to be filed, or any
payment required to be made, within a prescribed period or on or before a prescribed date
under authority of any provision of this title is, after such period or such date, delivered
by United States mail to the agency, officer, or office with which such return, claim, statement,
or other document is required to be filed, or to which such payment is required to be made,
the date of the United States postmark stamped on the cover in which such return, claim, statement,
or other document, or payment, is mailed shall be deemed to be the date of delivery or the
date of payment, as the case may be. (2) MAILING REQUIREMENTS. This subsection shall apply
only if - a. The postmark date falls within the prescribed period or on or before the prescribed
date - 1. For the filing (including any extension granted...
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13A-12-3.4
Section 13A-12-3.4 Notice requirements. (a) The notice required under subdivision (4) of Section
13A-12-3.3 shall include all of the following: (1) A statement that cigarette sales to consumers
below the legal minimum age are illegal. (2) A statement that sales of cigarettes are restricted
to those consumers who provide verifiable proof of age in accordance with Section 13A-12-3.3.
(3) One of the warnings set forth in Section 4(a)(1) of the federal Cigarette Labeling and
Advertising Act, 15 U.S.C. §1333(a)(1), rotated on a quarterly basis. (4) A statement that
cigarette sales are subject to tax under Section 40-25-2, and an explanation of how such tax
has been, or is to be, paid with respect to the delivery sale. (b) A statement meets the requirements
of this section if all of the following occur: (1) The statement is clear and conspicuous.
(2) The statement is contained in a printed box set apart from the other contents of the communication.
(3) The statement is printed in bold...
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