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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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2-11-100
Section 2-11-100 Inspection. The commissioner and his duly authorized employees may enter and
inspect any place where grain is stored, shipped, sold or offered for sale for the purpose
of carrying out the provisions of this article. The commissioner and his duly authorized employees
may, for the purpose of inspection and examination of grain, break the seals of cars; and,
after such inspection has been made, the said officials shall securely close and reseal such
doors as have been opened by them, using the special seal provided by the Department of Agriculture
and Industries for the purpose. A record of all original seals broken by said officials and
the date when broken and also a record of all state seals substituted therefor and the date
and number of said seals shall be made by such officials. Any person who forcibly assaults,
resists, impedes or interferes with said commissioner or his employees in the execution of
any duty authorized to be performed by him under this article...
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2-11-96
Section 2-11-96 Grading by samples. The grade of grain shall be determined at such points as
inspectors of the department may be located, by actual sampling, grading and inspection. Such
grain delivered at points where an agent or inspector of the department may not be located
shall be graded on the basis of fair samples guaranteed to be such in writing by the buyer
and seller. Such samples shall be taken in the manner prescribed by the commissioner, under
the rules and regulations promulgated by the State Board of Agriculture and Industries. Certificates
issued on the basis of fair samples guaranteed to be such by the buyer and seller shall state
only the grade of such samples. (Ag. Code 1927, §327; Code 1940, T. 2, §322.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-11-96.htm - 1K - Match Info - Similar pages
2-11-97
Section 2-11-97 Appeal from grading. (a) Any person aggrieved by the grading by any employee
of the commissioner of any grain for which federal standards have been adopted by the state
may appeal such grading in accordance with the provisions of the United States Grain Standards
Act and regulations promulgated thereunder. (b) Any person aggrieved by the grading by any
employee of the commissioner of any grain for which federal standards have not been fixed
but for which state grades have been established under the provisions of this article may
appeal the question to the commissioner. The commissioner shall make such tests as shall be
deemed necessary to determine the correct grade of the grain in question and, after making
such tests, shall issue or cause to be issued an appeal grade certificate to all interested
parties. Said certificate shall take such form as is prescribed by the commissioner in the
rules and regulations promulgated by the State Board of Agriculture and Industries....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-11-97.htm - 2K - Match Info - Similar pages
2-11-56
Section 2-11-56 Inspection of farm products and fish; certificate. The commissioner or his
duly authorized agents may inspect farm products and fish marked, branded or labeled in accordance
with official grades or standards established and promulgated by the said commissioner, with
the approval of the Board of Agriculture and Industries, for the purpose of determining and
certifying the quality and condition thereof and other material facts relative thereto. Certificates
issued in pursuance of such inspection and executed by the inspector shall state the date
and place of inspection, the grade, condition and approximate quality of the farm products
and fish inspected and such other pertinent facts as the said commissioner, with the approval
of the said board, may require. Such a certificate relative to the condition or quality of
said farm products and fish shall be prima facie evidence in all courts of the state of the
facts required to be stated therein. (Acts 1969, No. 311, p. 646,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-11-56.htm - 1K - Match Info - Similar pages
40-10-31
Section 40-10-31 Removal of cloud upon title to real estate erroneously sold for taxes. Where
real estate is erroneously sold for taxes and the state became the purchaser thereof, it shall
be the duty of the tax collector of the county in which the real estate is situated to prepare
and issue a certificate setting forth the following facts: (1) A correct description of the
real estate sold and purchased by the state, (2) That the sale was erroneous and the reason
therefor, and (3) The present owner of the property, if known. This certificate shall be forthwith
forwarded to the Land Commissioner of the state; and, if it is determined by him that the
facts therein set out are true and correct, he shall approve the same and forward the same
to the judge of probate of the county in which the property is situated, who shall note on
the margin of the record of such sale the fact that the Land Commissioner has approved the
cancellation of the same, and he shall mark the sale void and sign his...
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40-29-29
Section 40-29-29 Certificate of sale; deed of real property. (a) Certificate of sale. In the
case of personal property sold as provided in Section 40-29-26, the commissioner or his delegate
shall give to the purchaser a certificate of sale upon payment in full of the purchase price.
(b) Deed to real property. In the case of any real property sold as provided in Section 40-29-26
and not redeemed in the manner and within the time provided in Section 40-29-28, the commissioner
or his delegate shall execute to the purchaser of such real property at such sale, upon his
surrender of the certificate of sale, a deed of the real property so purchased by him, reciting
the facts set forth in the certificate. (c) Real property purchased by State of Alabama. If
real property is declared purchased by the State of Alabama at a sale pursuant to Section
40-29-26, the commissioner or his delegate shall at the proper time execute a deed therefor,
and without delay cause such deed to be duly recorded in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-29.htm - 1K - Match Info - Similar pages
40-10-127
Section 40-10-127 Issuance of certificates of redemption. Upon the payment of the amount required
by law for the redemption of the lands sold for taxes by a person entitled to redeem, the
judge of probate, or official who performs the same function, shall issue that person a certificate
of redemption describing the lands, setting forth the facts of the sale substantially as contained
in the certificate of purchase, the date of redemption, the amount paid, by whom the lands
were redeemed, and make the proper entries in the book of sales in his or her office and immediately
give notice of the redemption to the county treasurer or custodian of the county funds. The
judge of probate, or official who performs the same functions, shall sign the certificate.
Unless signed, no certificate shall be held as evidence of redemption, and it shall be the
duty of the judge of probate, or official who performs the same functions, to keep a book
of certificates of redemption, and every blank shall have...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-127.htm - 2K - Match Info - Similar pages
6-12A-3
Section 6-12A-3 Tobacco product manufacturer certification; directory; stamping, sale, or import
of cigarettes not in directory. (a) Certification. Every tobacco product manufacturer whose
cigarettes are sold in this state whether directly or through a distributor, retailer, or
similar intermediary or intermediaries shall execute and deliver on a form prescribed by the
commissioner, a certification to the commissioner no later than the thirtieth day of April
each year, certifying that, as of the date of the certification, the tobacco product manufacturer
either: Is a participating manufacturer or is in full compliance with Section 6-12-3, including
all quarterly installment payments required by subsection (e) of Section 6-12A-5. (1) Each
participating manufacturer shall include in its certification a list of its brand families.
The participating manufacturer shall update its list 30 days prior to any addition or modification
to its brand families by executing and delivering a...
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8-17-93
Section 8-17-93 Penalty for violation; revocation of permits. (a) Any person who sells, offers
for sale, stores, or uses any petroleum product in the state which is below the legal standard,
who makes a false statement or certificate as to the quantity or standard of such petroleum
product, sells, offers for sale, stores, or uses any petroleum product without having procured
a permit as required by Section 8-17-85, fails to make any report to the Revenue Commissioner
as required by this article, makes a false certificate of the number of gallons of such petroleum
product sold, stored, or used during the preceding month or who otherwise violates or fails
to comply with the provisions of this article shall be guilty of a misdemeanor. (b) The Commissioner
of Agriculture and Industries may revoke the permit, referenced in Section 8-17-85, of any
person found upon investigation to have sold, offered for sale, stored, or used any petroleum
product below the minimum standards adopted by the...
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