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27-17A-18
Section 27-17A-18 Preneed sales agent. (a) All individuals who offer preneed contracts to the
public, or who execute preneed contracts on behalf of a certificate holder, shall be registered
with the commissioner as preneed sales agents, pursuant to this article. (b) All preneed sales
agents and funeral directors acting as preneed sales agents shall be affiliated with the certificate
holder that they are representing. (c) A certificate holder shall be responsible for the activities
of all preneed sales agents and all funeral directors acting as preneed sales agents, who
are affiliated with the certificate holder and who perform any type of preneed-related activity
on behalf of the certificate holder. In addition to the preneed sales agents and funeral directors
acting as preneed sales agents, each certificate holder shall also be subject to discipline
if its preneed sales agents or funeral directors acting as preneed sales agents violate any
provision of this article. (d) A preneed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-17A-18.htm - 4K - Match Info - Similar pages
40-19-5
Section 40-19-5 Records and reports. (a) It shall be the duty of every motor carrier subject
to the tax imposed by this chapter to keep and preserve suitable records of the mileage traveled
by every vehicle subject hereto and such other books or accounts as may be necessary to determine
the amount of tax for which such motor carrier is liable under the provisions of this chapter,
showing the number, make, motor number or vehicle identification number in lieu of the motor
and the serial numbers of the motor vehicle so operated, and all such books and records shall
be open for examination at any time by the department or its duly authorized agent. The department
is given full power and authority to prescribe records to be kept and reports to be made by
such companies to facilitate collection of mileage tax imposed by this chapter. (b) Any person
subject to the provisions of this chapter who shall fail to make the reports or any of them
as required in this chapter or who shall fail to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-19-5.htm - 1K - Match Info - Similar pages
2-8-62
Section 2-8-62 Penalty for failure to deduct and pay over assessment; inspection of books and
records; injunctions. (a) Any dealer, handler, processor, sales market or other purchaser
of swine who willfully fails or refuses to deduct and pay to the Commissioner of Agriculture
and Industries any assessment required to be so deducted and remitted to the commissioner
shall be guilty of a misdemeanor and, upon conviction thereof, in addition to other penalty
provided by law, shall be fined in an amount equal to three times the amount of the assessment
he failed or refused to collect and remit as required under this article. Any purchaser of
swine who fails or refuses to allow the Commissioner of Agriculture and Industries or his
authorized agents and employees to inspect and review his books and records which disclose
his purchases of swine for the purpose of ascertaining the accuracy of amounts deducted and
remitted as required under this article shall also be guilty of a misdemeanor. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-8-62.htm - 2K - Match Info - Similar pages
40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection (f),
the tax imposed by this article shall be due and payable to the department monthly on or before
the 20th day of the month next succeeding each month during which the storage, use, or other
consumption of tangible personal property became taxable hereunder. (b) Every seller or person
engaged in making retail sales of tangible personal property for storage, use, or other consumption
in this state, who alternatively: (1) Maintains, occupies, or uses, permanently or temporarily,
directly or indirectly, or through a subsidiary, or agent by whatever name called, an office,
place of distribution, sales, or sample room or place, warehouse or storage place, or other
place of business; (2) Qualifies to do business or registers with the state to collect the
tax levied by this chapter; (3) Employs or retains under contract any representative, agent,
salesman, canvasser, solicitor, or installer operating in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-68.htm - 9K - Match Info - Similar pages
45-49-249.54
Section 45-49-249.54 Recordkeeping. Every wholesale dealer shall, at the time of selling or
delivering any cigarettes or other tobacco products enumerated in this subpart, within Mobile
County, make a true duplicate invoice of the same, which shall show full and complete details
of the sale or delivery of the cigarettes or other tobacco products, and shall retain the
same, subject to the use and inspection of the Mobile County Tobacco Tax Collector or his
or her duly authorized deputy, for a period of three years. Wholesale and retail dealers shall
also keep a record of the purchase, sale, exchange, or receipt of all the cigarettes or other
tobacco products, and hold all books, records, canceled checks, and all other memoranda pertaining
to the purchase, sales, exchange, or receipt for the period mentioned herein, subject to the
inspection of the Mobile County Tobacco Tax Collector or his or her duly authorized deputy,
who shall have the power and authority to enter upon the premises...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.54.htm - 1K - Match Info - Similar pages
2-8-161
Section 2-8-161 Collection of assessment; deductions for expenses. In the event the required
number of egg producers approve, by a referendum as provided in this article, the levying
of an assessment upon the sale of hens for a promotional program, the Commissioner of Agriculture
and Industries shall, within 30 days, notify in writing every person engaged in the business
of selling hens for the purpose of dressing, processing or reselling to processors, whether
said buyers [sellers] are located within the State of Alabama or not, that on or after the
date designated in such notice, which shall not be less than 30 nor more than 60 days after
the mailing of such notice by the Commissioner of Agriculture and Industries, that the amount
of the assessment levied pursuant to the referendum shall be added by all such sellers of
hens to the sale price thereof where such hens are purchased within the area covered by the
referendum where such hens are sold for commercial processing or where such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-8-161.htm - 2K - Match Info - Similar pages
40-25-46
Section 40-25-46 Records. It shall be the duty of every person storing, using or otherwise
consuming in this state tobacco products subject to the provisions of this article to keep
and preserve all invoices, books, papers, cancelled checks, or other memoranda touching the
purchase, sale, exchange, receipt, ownership, storage, use, or other consumption of such tobacco
products. All such invoices, books, papers, cancelled checks, or other memoranda shall be
subject to audit and inspection by any duly authorized representative of the Department of
Revenue at any and all reasonable times. Any person who fails or refuses to keep and preserve
the records as herein required or who upon request by a duly authorized agent of the Department
of Revenue fails or refuses to allow an audit or inspection of the records as herein provided
shall be guilty of a misdemeanor and upon conviction therefor be punished as in case of conviction
for a misdemeanor. (Acts 1939, No. 409, p. 538; Code 1940, T. 51,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-46.htm - 1K - Match Info - Similar pages
28-3-7
Section 28-3-7 Persons, firms, etc., receiving, storing, selling or handling alcoholic beverages
to preserve invoices, books, papers, etc., relating thereto; audit and inspection of invoices,
books, etc., by board. It shall be the duty of every person, firm, corporation, club or association
of persons, receiving, storing, selling or handling alcoholic beverages enumerated in this
chapter in any manner whatsoever to keep and preserve all invoices, books, papers, cancelled
checks or other memoranda touching the purchase, sale, exchange or receipt of any and all
such alcoholic beverages for a period of three years. All such invoices, books, papers, cancelled
checks or other memoranda shall be subject to audit and inspection by any duly authorized
representative of the board at any and all times. Any person, firm, corporation, club or association
of persons who fails or refuses to keep and preserve the records as required by this section
or who upon request by a duly authorized agent of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-7.htm - 1K - Match Info - Similar pages
3-7A-9
Section 3-7A-9 Quarantine of dog, cat, or ferret which bites human being; destruction and examination
of animal; violations; instructions for quarantine; report of results; exemptions. (a) Whenever
the rabies officer or the health officer receives information that a human being has been
bitten or exposed by a dog, cat, or ferret required by this chapter to be immunized against
rabies, the officer or his or her authorized agent shall cause the dog, cat, or ferret to
be placed in quarantine under the direct supervision of a duly licensed veterinarian for rabies
observation as prescribed in Section 3-7A-1. It shall be unlawful for any person having knowledge
that a human being has been bitten or exposed by a dog, cat, or ferret to fail to notify one
or more of the aforementioned officers. Vaccinated dogs, cats, and ferrets may be authorized
to be quarantined in the home of the owner of the animal by the appropriate health officer.
(b) When a dog, cat, or ferret has no owner as determined...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/3-7A-9.htm - 3K - Match Info - Similar pages
40-23-4.3
Section 40-23-4.3 Exemption form for certain agricultural purposes. In connection with the
purchases of tangible personal property described in subdivisions (2), (4), and (22) of subsection
(a) of Section 40-23-4, and therefore exempt from taxation as therein provided, the filing
by the purchaser at retail of such property with the seller of a certificate in substantially
the following form shall relieve the seller of any obligation to collect tax under Chapter
23 of this title with respect to the sales described therein: Exemption Certification Respecting
Fertilizers, Insecticides, Fungicides, and Seedlings The undersigned ___ (name) (address)
___, hereby certifies that the items of (SCS Farm number, if available) tangible personal
property purchased by the undersigned on this date from ___ (itemized receipt attached) will
be used (name of retailer) for the purposes described in subdivisions (2), (4), or (22) of...
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