45-43-247.01
Section 45-43-247.01 Tax to be added to sales price of tobacco products. Upon adoption by the Lowndes County Commission, every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Lowndes County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco and like tobacco products, it being the purpose and intent of this provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, smoking tobacco and like tobacco products, acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes, cigars, snuff, smoking...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-247.01.htm - 2K - Match Info - Similar pages
45-47-245.01
Section 45-47-245.01 Tax to be added to sales price of tobacco products. Upon September 1, 1988, every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Marion County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco products, it being the purpose and intent of this provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, smoking tobacco, and like tobacco products, acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes, cigars, snuff, smoking tobacco, and the tobacco...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-245.01.htm - 2K - Match Info - Similar pages
8-17-231
Section 8-17-231 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MARCH 28, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The State Fire Marshal shall regulate pyrotechnic displays and shall issue pyrotechnic display operator and pyrotechnic special effects operator licenses as provided in this article. (b) A person may not provide a fireworks display without a pyrotechnic display operator license. An applicant for a pyrotechnic display operator license shall submit all of the following to the State Fire Marshal: (1) Proof that the applicant is 21 years of age at the time of application. (2) Proof of successful completion, with a passing score of 75 percent or greater, of an eight-hour training program approved by the State Fire Marshal for pyrotechnic display operators. The training program test shall be given under the supervision of a person appointed by the State Fire Marshal. (3) Verifiable evidence of safe performances in active...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-231.htm - 2K - Match Info - Similar pages
8-17-236
Section 8-17-236 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE JUNE 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Any person who is certified as a lead technician by the State Fire Marshal on or before June 1, 2018, may apply to the State Fire Marshal under this article for a pyrotechnic display operator license or a pyrotechnic special effects operator license. The application shall be submitted before midnight on December 31, 2019, and shall satisfy the requirements of subsection (b) or subsection (c), as applicable. (b) For a pyrotechnic display operator license, the applicant shall submit all of the following to the State Fire Marshal: (1) Proof of completion of an eight-hour training program approved by the State Fire Marshal for pyrotechnic display operators. (2) Proof of a current Employer Possessor Letter of Clearance issued to the individual by the Bureau of Alcohol, Tobacco and Firearms or consent to a criminal history...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-236.htm - 2K - Match Info - Similar pages
40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to all other taxes of every kind now imposed by law, every person, firm, corporation, club, or association, within the State of Alabama, who sells or stores or receives for the purpose of distribution to any person, firm, corporation, club, or association within the State of Alabama, cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute therefor, either or all, shall pay to the State of Alabama for state purposes only a license or privilege tax which shall be measured by and graduated in accordance with the volume of sales of such person, firm, corporation, club, or association in Alabama. There is hereby levied license or privilege taxes on articles containing tobacco enumerated in this article in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including filtered cigars, made of tobacco, or any substitute therefor, and weighing not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-2.htm - 8K - Match Info - Similar pages
45-8A-22.118
Section 45-8A-22.118 Maximum benefits; limitations; adjustments. (a) Annual Benefit and Final Regulations Under Internal Revenue Code Section 415. (1) Annual Benefit. For purposes of this section, "annual benefit" means the benefit payable annually under the terms of the plan, exclusive of any benefit not required to be considered for purposes of applying the limitations of Internal Revenue Code Section 415 to the plan, in the form of a straight life annuity with no ancillary benefits. If the benefit is payable in any other form, the annual benefit shall be adjusted to the equivalent of a straight life annuity pursuant to subsection (c). (2) Final Regulations Under Internal Revenue Code Section 415. Notwithstanding anything in this section to the contrary, the following provisions apply beginning on or after January 1, 1976, except as otherwise provided in this section. a. Incorporation by Reference. The limitations, adjustments, and other requirements prescribed in the plan shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8A-22.118.htm - 30K - Match Info - Similar pages
8-17-232
Section 8-17-232 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MARCH 28, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) A person may not provide pyrotechnics display, special effects, and flame effects in which the audience is closer to the devices than permitted by NFPA 1123 or in compliance with NFPA 160, or both, without a pyrotechnic special effects operator license. An applicant for a pyrotechnic special effects license shall submit all of the following to the State Fire Marshal: (1) Proof that the applicant is at least 21 years of age at the time of application. (2) Proof of successful completion, with a passing score of 75 percent or greater, of a 16-hour proximate pyrotechnics training program approved by the State Fire Marshal for pyrotechnic special effects operators. The training program test shall be given under the supervision of a person appointed by the State Fire Marshal. (3) Verifiable evidence of active participation...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-232.htm - 2K - Match Info - Similar pages
20-2-190
Section 20-2-190 Penalties; sale of ephedrine, etc.; Alabama Drug Abuse Task Force. (a) Any person who manufactures, sells, transfers, receives, or possesses a listed precursor chemical violates this article if the person: (1) Knowingly fails to comply with the reporting requirements of this article; (2) Knowingly makes a false statement in a report or record required by this article or the rules adopted thereunder; (3) Is required by this article to have a listed precursor chemical license or permit, and is a person as defined by this article, and knowingly or deliberately fails to obtain such a license or permit. An offense under this subsection shall constitute a Class C felony. (b) Notwithstanding the provisions of Section 20-2-188, a person who possesses, sells, transfers, or otherwise furnishes or attempts to solicit another or conspires to possess, sell, transfer, or otherwise furnish a listed precursor chemical or a product containing a precursor chemical or ephedrine or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/20-2-190.htm - 25K - Match Info - Similar pages
40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose of this division, the following terms shall have the respective meanings ascribed by this section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership, association, corporation, receiver, trustee, or any other group or combination acting as a unit and the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and the exchange of properties as well as the sale thereof for money, every closed transaction constituting a sale. Provided, however, a transaction shall not be closed or a sale completed until the time and place when and where title is transferred by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages
28-3-11
Section 28-3-11 Invoices and receipts to be maintained by persons, firms, etc., selling or shipping goods, merchandise, etc., to persons, firms, etc., in another state or to federal government for army, navy or marine purposes; exemption from taxation goods purchased from Alcoholic Beverage Control Board for export to another country. (a) Where goods, wares, or merchandise enumerated in this chapter are sold or shipped to any person, firm, corporation, or association of persons in another state, the seller or shipper in this state shall make and preserve for three years a duplicate invoice bill, giving the name of the person, firm, corporation, or association of persons to whom shipped, delivered, or sold, the date of sale or shipment, and the quantity of the merchandise sold or shipped. The seller in this state shall have on file a freight, express, or postal receipt for the merchandise showing that the merchandise was turned over to a common carrier engaged in interstate commerce. If...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-11.htm - 4K - Match Info - Similar pages
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