40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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45-8-243
Section 45-8-243 Levy of tax; failure to add tax or refund or absorption of tax; disposition
of funds; affixing of tax stamps; rules and regulations; construction and application. (a)
The Calhoun County Commission is hereby authorized to impose upon every person, firm, corporation,
club, association, partnership, or other legal entity who or which sells, stores, delivers,
uses, or otherwise consumes tobacco or certain tobacco products in Calhoun County a county
privilege, license, or excise tax in the following amounts: (1) Three cents ($0.03) for each
package of cigarettes, made of tobacco or any substitute therefor. (2) Three cents ($0.03)
for each sack, can, package, or other container of smoking tobacco, including granulated,
plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared
in such manner as to be suitable for smoking in a pipe or cigarette. (3) Three cents ($0.03)
for each sack, plug, package, or other container of chewing tobacco, which...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
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2-8-354
Section 2-8-354 Nonprofit association. (a) Any Alabama nonprofit association of shrimpers and
seafood fishermen organized for the promotion and betterment of the shrimp and seafood industry
may apply to the board for certification and approval, for the purpose of conducting a referendum
among shrimpers and seafood fishermen of the state, on the question of levying an assessment
and collecting, expending, and utilizing the assessment for the purpose or purposes authorized
under this article and as stated in the referendum. Any nonprofit association who substantially
or fairly represents shrimpers and seafood fishermen and who is approved or certified by the
board may execute or carry out a promotional program pursuant to this article. (b) Upon any
nonprofit association of shrimpers and seafood fishermen filing an application with the board,
the board, within 30 days thereafter, shall meet and consider the application. If the board
is satisfied that the applicant is fairly representative...
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2-8-356
Section 2-8-356 Referendum - Voting. (a) If, in any referendum, a majority of the commercial
shrimp boat owners and commercial fishermen licensed and authorized to do business in the
state in the geographic area in which the referendum is conducted, and eligible to participate
and voting in the referendum, vote in favor of the levying and collection of the assessment
proposed in the referendum, then the assessment shall be levied and collected in the manner
provided in this article. Following the referendum and within 10 days thereafter, the certified
association shall canvass, tabulate, and publicly declare and announce the results of the
referendum. (b) In the event a referendum fails to receive the required number of affirmative
votes, then the certified association conducting the referendum may call another referendum
in the next succeeding year on the question of an assessment and promotional program for shrimpers
and seafood fishermen, either singularly or jointly, for a...
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2-32-6
Section 2-32-6 Referendum - Generally; public announcement; expenses; voting. (a) Upon certification
by the board, an association may hold and conduct on the part of the Alabama ratite producers
a referendum on the question of whether to levy upon themselves an assessment. The referendum
shall be conducted on a statewide or area basis as determined by the certified association.
(b) The certified association shall, not less than 30 days before the date of any referendum,
publicly announce the date, hours, polling places, and rules for voting in the referendum,
the geographic areas covered by the referendum, the amount and basis of the assessment proposed
to be collected, the means by which the assessment shall be collected, and the general purposes
for which the amount collected shall be expended and applied. The notice shall be published
by the certified association in its trade publication and written notice shall be given to
each county agent in the geographic area covered by the...
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2-8-315
Section 2-8-315 Referendum - Generally. (a) Upon certification by the board, an association
may hold and conduct on the part of the Alabama sheep and goat producers a referendum on the
question of whether to levy upon themselves an assessment. The referendum shall be conducted
on a statewide or area basis as determined by the certified association. (b) The certified
association, not less than 30 days before the date of any referendum, shall publicly announce
the date, hours, polling places, and rules for voting in the referendum, the geographic areas
covered by the referendum, the amount and basis of the assessment proposed to be collected,
the means by which the assessment shall be collected, and the general purposes for which the
amount collected shall be expended and applied. The notice shall be published by the certified
association in its trade publication and written notice shall be given to each county agent
in the geographic area covered by the referendum. (c) Arrangements for,...
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2-8-126
Section 2-8-126 Notice of referendum; maximum assessment. When a referendum has been authorized
as provided in Section 2-8-125, the certified organization shall, before calling and announcing
such referendum, fix, determine and publicly announce, at least 30 days before the date determined
upon for such referendum, the date, hours and polling places for voting in such referendum,
the amount and basis of the assessment proposed to be collected, the means by which such assessment
shall be collected if authorized by the growers and the general purposes to which said amount
so collected shall be applied. Such notice shall be published by the certified association
through the medium of an established farm publication, and written notice thereof shall be
given to each county extension chairman in the area covered by the referendum. Provided, however,
any referendum called under the provisions of this article for the assessment of peanuts,
notice shall also be published once a week in a...
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2-8-279
Section 2-8-279 Majority vote required for approval of assessment; canvass of results; limitations
on assessments. If any referendum held under the provisions of this article a majority or
more of the catfish producers eligible to participate and voting therein shall vote in the
affirmative and in favor of the levying and collection of the assessment proposed in such
referendum, then such assessment shall be levied and collected in the manner provided in this
article. Following the referendum and within 10 days thereafter, the certified association
shall canvass, tabulate and publicly declare and announce the results thereof. The amount
of the assessment levied upon the sale of catfish feed bought, sold or manufactured in the
State of Alabama shall not exceed $5.00 per ton. (Acts 1987, No. 87-587, p. 961, §10.)...

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2-8-49
Section 2-8-49 Majority vote required for approval of assessment; canvass of results; limitations
on assessments. If in any referendum held under the provisions of this article a majority
or more of the swine producers eligible to participate and voting therein shall vote in the
affirmative and in favor of the levying and collection of the assessment proposed in such
referendum, then such assessment shall be levied and collected in the manner provided in this
article. Following the referendum and within 10 days thereafter, the certified association
shall canvass, tabulate and publicly declare and announce the results thereof. The amount
of the assessment levied upon the sale of swine shall not exceed $.10 on market hogs and $.05
on feeder pigs. (Acts 1973, No. 463, p. 653, §10; Acts 1983, 2nd Ex. Sess., No. 83-151, p.
159, §1.)...
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