45-44-244.05
Section 45-44-244.05 Recordkeeping; investigations. It shall be the duty of the county director of revenue to collect and receive all license fees imposed by the ordinance or resolution and to keep records showing the amounts received by him or her from each employer and employee. The director or any agent or employee designated by him or her shall be authorized to examine the books, papers, and records of any employer or of any licensee in order to determine the accuracy of any return made, or if no return was made to ascertain the amount of license fees due under the terms of the ordinance or resolution by such examination. The director is hereby authorized to examine any person under oath concerning any gross receipts which were or should have been shown in the return and to this end he or she may compel the production of books, papers, records, and the attendance of persons before him or her, whether as parties or as witnesses, whom he or she believes to have knowledge of such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.05.htm - 1K - Match Info - Similar pages
8-16-99
Section 8-16-99 Coal, coke, or charcoal - Delivery tickets. (a) It shall be unlawful for any person to deliver any coal, coke, or charcoal without such delivery being accompanied by a delivery ticket and a duplicate thereof, on each of which shall be marked clearly and distinctly the gross weight of the load expressed in pounds, the tare of the delivery vehicle and the quantity or quantities of coal, coke, or charcoal contained in the vehicle used in such deliveries, the name of the purchaser and the name of the dealer from whom purchased. (b) Such ticket shall be surrendered to the Commissioner of Agriculture and Industries or local sealer of weights and measures upon his demand for his inspection, and if he desires to retain this ticket he shall return a duplicate ticket. The original or duplicate ticket shall be delivered to the purchaser of the coal, coke, or charcoal, or his agent, at the time of the delivery of the fuel and the other ticket shall be retained by the seller of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-16-99.htm - 1K - Match Info - Similar pages
2-26-71
Section 2-26-71 Creation of Seed Investigation and Arbitration Committee; composition; qualifications, appointment and terms of office of members; officers; meetings generally. There is hereby created and established a Seed Investigation and Arbitration Committee to be appointed by the Commissioner of Agriculture and Industries to consist of five members. The members shall be appointed by the Commissioner of Agriculture and Industries upon the recommendation of each of the following: Dean and Director, School of Agriculture and Agricultural Experiment Station of Auburn University; Executive Committee of the Alabama Seedsmen's Association; President of the Alabama Farmers Federation; State Board of Agriculture and Industries, and one member shall be appointed by the Commissioner of Agriculture and Industries. Each of these members may be represented by an alternate appointed by the Commissioner of Agriculture and Industries, upon the recommendation of the recommending authority or on...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-26-71.htm - 2K - Match Info - Similar pages
2-27-12
Section 2-27-12 Sampling and inspection. (a) The commissioner or his agent is authorized to enter upon any public or private premise or carrier at reasonable times during regular business hours in the performance of his duties relating to pesticides, devices and records pertaining to same. It shall be a violation of the penalty provisions of this article for any person to refuse to allow such entrance for sampling and inspection purposes. (b) The commissioner or his agent is authorized and directed to sample, test, inspect and make analyses of pesticides sold or offered for sale or distributed within this state, at a time and place and to such an extent as he may deem necessary to determine whether such pesticides are in compliance with the provisions of this article. (c) The official analysis shall be made from the official sample. The registrant may obtain upon request a portion of said official sample. If the official analysis conforms to the provisions of this article, the official...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-27-12.htm - 3K - Match Info - Similar pages
11-51-191
Section 11-51-191 Determination of amounts due; preliminary and final assessments; review; appeal; refund for overpayment. (a) If the taxing jurisdiction determines that the amount of any business license tax reported on or remitted with a business license remittance form is incorrect, if no business license remittance form is filed within the time prescribed, or if the information provided on the form is insufficient to allow the taxing jurisdiction to determine the proper amount of business license tax due, the taxing jurisdiction may calculate the correct amount of the tax based on the most accurate and complete information reasonably obtainable. The taxing jurisdiction may thereafter enter a preliminary assessment for the correct amount of business license tax, including any applicable penalty and interest. Nothing contained herein shall limit or restrict a municipality's right to seek injunctive relief under Section 11-51-150, et seq. (b) If the amount of business license tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-191.htm - 13K - Match Info - Similar pages
2-23-5
Section 2-23-5 Inspection fee; tonnage report. (a) Each manufacturer or distributor of agricultural liming materials shall report monthly to the commissioner, at the end of each month, on forms provided by the commissioner, his or her gross sales in tons of such materials sold in the State of Alabama for that month accompanied by a per ton inspection fee based on tons sold during such month. The exact amount of the per ton inspection fee shall be established by the Board of Agriculture and Industries not to exceed twenty-five cents ($.25) per ton. In the case of a distributor's being the agent for a manufacturer at one or more locations, it is the intent of this law that such sales be reported only once and that the fee assessed therewith be paid only once on the same brand or type of agricultural liming material or product. The monthly sales report of tonnage and the inspection fee due thereon shall be due and payable to the commissioner on or before the twentieth day of each month,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-23-5.htm - 3K - Match Info - Similar pages
27-17A-2
Section 27-17A-2 Definitions. As used in this chapter, the following terms shall have the following meanings: (1) ALTERNATIVE CONTAINER. A nonmetal receptacle or enclosure, without ornamentation or a fixed interior lining, which is designed for the encasement of human remains and which is made of cardboard, pressed-wood, composition materials (with or without an outside covering), or pouches of canvas or other materials. (2) ARRANGEMENT CONFERENCE. The meeting occurring either at need or preneed between the seller and the purchaser during which funeral or cemetery merchandise and services are discussed. (3) ARRANGEMENT CONFERENCE FEE. The charge to the purchaser in conjunction with the arrangement conference. (4) AT NEED. At the time of death, or immediately following death. (5) AUTHORIZING AGENT. One who is lawfully authorized to control the final disposition of human remains. (6) BELOW-GROUND CRYPT. A preplaced enclosed chamber, which is usually constructed of reinforced concrete,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-17A-2.htm - 12K - Match Info - Similar pages
32-6-217
Section 32-6-217 Record of tags and certificates; inspection. Every designated agent or manufacturer or dealer qualifying under Section 32-6-212 shall maintain for one year a record of all temporary license tags and temporary registration certificates issued by him or her and shall maintain such other information pertaining to the issuance of temporary license tags as the department shall require. All such records maintained by the designated agent, manufacturer, or dealer shall be available for inspection and examination by duly authorized representatives of the department upon request. (Acts 1979, No. 79-817, p. 1516, ยง8.)...
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40-18-31.2
Section 40-18-31.2 Factor presence nexus standard for business activity. (a)(1) Individuals who are residents or domiciliaries of this state and business entities that are organized or commercially domiciled in this state have substantial nexus with this state. (2) Nonresident individuals and business entities organized outside of the state that are doing business in this state have substantial nexus and are subject to the taxes provided for in Chapters 14A, 18, and 16 of this title, when in any tax period the property, payroll, or sales of the individual or business in the state, as they are defined in subsection (d), exceeds the thresholds set forth in subsection (b). (b) Substantial nexus is established if any of the following thresholds are exceeded during the tax period: (1) A dollar amount of fifty thousand dollars ($50,000) of property. (2) A dollar amount of fifty thousand dollars ($50,000) of payroll. (3) A dollar amount of five hundred thousand dollars ($500,000) of sales, as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-31.2.htm - 7K - Match Info - Similar pages
40-23-4.4
Section 40-23-4.4 Exemption form for equipment for certain commercial fishing vessels. In connection with the purchase of material, equipment, or machinery for commercial fishing vessels described in subdivision (13) of subsection (a) of Section 40-23-4, and therefore exempt from taxation under that section, the filing by the purchaser at retail of the material, equipment, or machinery 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 in that chapter: Exemption certification respecting material, equipment, or machinery which, at any time, enters into and becomes a component part of commercial fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard and licensed by the State of Alabama Department of Conservation and Natural Resources. The undersigned ___, (name) (address) hereby certifies...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.4.htm - 2K - Match Info - Similar pages
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