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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40-29-22
Section 40-29-22 Lien for taxes - Validity and priority against certain persons. (a) Purchasers,
holders of security interests, mechanic's lienors, and judgment lien creditors. The lien imposed
by Section 40-29-20 shall not be valid as against any purchaser, holder of a security interest,
mechanic's lienor, or judgment lien creditor until notice thereof which meets the requirements
of subsection (f) has been filed by the Commissioner of Revenue or his delegate, and shall
not be perfected as against any purchaser, holder of a security interest, mechanic's lienor,
or judgment lien creditor until the date such notice is filed. (b) Protection for certain
interest even though notice filed. Even though notice of a lien imposed by Section 40-29-20
has been filed, such lien shall not be valid: (1) SECURITIES. With respect to a security (as
defined in subsection (g)(4)): a. As against a purchaser of such security who at the time
of purchase did not have actual notice or knowledge of the...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the
incorporated municipalities in the county and in the unincorporated areas of the county, in
addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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2-15-82
Section 2-15-82 Livestock market reporting requirements; provision of list of licensed dealers
by Commissioner of Agriculture and Industries. Every livestock market in Alabama is hereby
required to report to the commissioner the name and address of any dealer who fails or refuses
to comply with the requirements of the Alabama Livestock Dealers' Financial Responsibility
Act which requires every dealer in livestock to make full payment of the amount of each purchase
of livestock to the person from whom the purchase was made not later than the close of the
next business day following the date of such purchase. The commissioner shall furnish every
livestock market with a complete list showing thereon the names and addresses of every dealer
who has been issued a livestock dealer's license, with supplements thereto, as may be necessary
to enable livestock markets to comply with the reporting requirements hereof. (Acts 1979,
No. 79-821, p. 1532, §3.)...
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2-15-113
Section 2-15-113 Use of sticks, whips, chains, etc., in livestock markets; promulgation of
rules and regulations by commissioner as to treatment of livestock in markets; inspections
of markets for enforcement of section. In addition to the authority granted to the Commissioner
of the Department of Agriculture and Industries pursuant to Division 1 of Article 4 of this
chapter, the said commissioner, with the approval of the State Board of Agriculture and Industries,
shall be authorized to promulgate reasonable rules and regulations for the humane treatment
of animals held in livestock markets and while being sold or offered for sale in such markets,
including the number, kind and size of animals that may be held in pens or areas of stipulated
dimensions, regulations for the feeding and care of such animals and for the maintenance of
sanitary conditions of the premises. Sticks, canes or whips shall not be used in such a manner
so as to injure an animal. The use of chains, spikes, clubs...
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2-15-28
Section 2-15-28 Promulgation of rules and regulations by commissioner for implementation of
article, etc., generally; designation by commissioner of positions on which animals may be
branded. (a) The commissioner, with the approval of the board, shall have authority to promulgate
such rules and regulations as are reasonably necessary to carry out the evident intent and
purposes of this article and which will facilitate the tracing and identification of lost,
stolen or estrayed livestock and afford protection against the theft and unlawful dealing,
handling or movement of livestock, including a system for brand registrations, transfer of
brands, reregistrations and standards or requirements for brands acceptable for registration,
which regulations will effectuate the purposes of this article. Such rules and regulations
promulgated by the commissioner shall include information on the tracing and identification
of lost, stolen or estrayed swine to be identified by brands, tattoos or other...
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2-15-80
Section 2-15-80 Purpose of division. The Alabama Livestock Dealers' Financial Responsibility
Act requires, among other things, the prompt payment of the purchase price of livestock purchased
by livestock dealers. Therefore, the intent and purpose of this division is to enable the
Commissioner of Agriculture and Industries to more effectively enforce the requirements of
such act by requiring livestock markets to report to the Commissioner of Agriculture and Industries
any dealer who purchases livestock without complying with the provisions of said act. (Acts
1979, No. 79-821, p. 1532, §1.)...
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2-15-27
Section 2-15-27 Records required to be maintained by operators of livestock markets, livestock
hide dealers, etc. (a) Every operator of a livestock market where livestock are received and
sold shall keep a copy of the register of livestock brands in his place of business where
it will be easily accessible for public inspection during business hours. (b) The operator
of every livestock market where livestock are received and sold, together with those livestock
dealers, slaughterers and butchers buying livestock for resale or for slaughter which livestock
were not purchased at a livestock market, shall obtain and keep or cause to be kept a record
for at least two years covering all livestock received, which shall show thereon the name
and address of the owner, the number of animals received, the date of receipt and a description
of such livestock together with the license number of the vehicle with the name and address
of the driver thereof or the railroad waybill number or record of...
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