2-8-281
Section 2-8-281 Collection of assessments; deductions for expenses. In the event the
required number of catfish producers approve by a referendum as provided in this article the
levying of an assessment upon the sale of catfish feed for a promotional program, the Commissioner
of Agriculture and Industries shall within 30 days, notify in writing every person licensed
to sell or distribute catfish feed under authority of Section 2-21-19, that on or after
the date designated in the notice, which shall be not less than 30 nor more than 60 days after
the mailing of the notice by the Commissioner of Agriculture and Industries, the amount of
the assessment shall be levied on the sale of catfish feed by all distributors of catfish
feed or by their agents or representatives from the purchase price paid to the seller of the
feed where the feed is purchased within the state. All assessments so levied shall be remitted
to the Commissioner of Agriculture and Industries not later than the last day...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-8-281.htm - 2K - Match Info - Similar pages

40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division
and from the computation of the amount of the tax levied, assessed, or payable under this
division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline
as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages

2-8-241
Section 2-8-241 Collection of assessments; deductions by first purchaser; remittance
to commissioner; inspection of books and records; commissioner to deduct percent for expenses.
In the event the required number of wheat, corn, grain sorghum, and oats producers approve,
by a referendum as provided hereunder, the levy of an assessment upon the sale of wheat, corn,
grain sorghum, and oats for a promotional program, the Commissioner of Agriculture and Industries
shall, within 30 days, notify in writing every person engaged in the business of buying wheat,
corn, grain sorghum, and oats whether said buyers 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 deducted by all purchasers of wheat, corn, grain sorghum, and oats from...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-8-241.htm - 3K - Match Info - Similar pages

40-20-4
Section 40-20-4 Enforcement of article; collection of taxes; statements to be filed
and records kept; inspection of records; hearings and compelling attendance of witnesses;
rules and regulations. (a) The department is hereby authorized and directed to administer
and enforce the provisions of this article and to collect all of the taxes levied under the
provisions hereof. Every person producing or in charge of production of oil and gas shall
file a return with the department by the 15th day of the second calendar month following the
month of production, on forms the department prescribes which must contain a printed declaration
that the information being reported is made under the penalty of perjury, and which must be
subscribed by the person who completes such forms, showing the location of each producing
property operated or controlled by such producer during the reporting period; the number and
kind of wells thereon; the kind of oil or gas produced; the gross quantity thereof...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-4.htm - 2K - Match Info - Similar pages

40-26B-23
Section 40-26B-23 Filing of statement; privilege assessment prorated for beds added
or subtracted; penalty. (a) On or before the twentieth of each month, beginning October 1991,
each nursing facility subject to this article shall file with the department a statement under
penalty of perjury on forms prescribed by the department, showing the total number of beds
as of the last day of the previous month, the privilege assessment due under this article,
and such other reasonable and necessary information as the department, after consultation
with the Alabama Medicaid Agency and adoption of appropriate rules and regulations, may require
for the proper enforcement of the provisions of this article. At the time of filing such statement
the nursing facility shall pay to the department the amount of privilege assessments shown
to be due. (b) The annual privilege assessments levied by this article shall be prorated on
a month by month basis for any beds added to or subtracted from the nursing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26B-23.htm - 3K - Match Info - Similar pages

45-30-140.04
Section 45-30-140.04 Fire protection service fee - Referendum. (a) The qualified electors
of a fire district may file a petition, signed by at least 50 registered voters in the fire
district, with the office of the judge of probate, who shall then order a referendum to be
held in the fire district on the question of establishing a fire protection service fee for
the fire district. Section 45-30-140.08 shall apply to all elections provided for by
this article. (b) The petition shall contain the name and description of the fire district
area and shall request the judge of probate to call an election on the following question:
"Do you favor the assessment of a fire protection service fee in the amount of $____
a month collected annually with property tax payments for the purpose of funding fire protection
services in this volunteer fire district? Yes __ No __." (c) The fee may not exceed six
dollars ($6) a month. (Act 2015-513, 1st Sp. Sess., §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-140.04.htm - 1K - Match Info - Similar pages

9-8-31
Section 9-8-31 Discontinuance. (a) At any time after three years after the organization
of a district under the provisions of this article, any 25 owners of land lying within the
boundaries of such district may file a petition with the State Soil and Water Conservation
Committee praying that the operations of the district be terminated and the existence of the
district discontinued. The committee may conduct such public meetings and public hearings
upon such petition as may be necessary to assist it in consideration thereof. Within 60 days
after such a petition has been received by the committee, it shall give due notice of the
holding of a referendum and shall supervise such referendum and issue appropriate regulations
governing the conduct thereof, the question to be submitted by ballots upon which the words
"For terminating the existence of the _____ (name of the soil conservation district to
be here inserted)" and "Against terminating the existence of the _____ (name of
the soil...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-8-31.htm - 6K - Match Info - Similar pages

9-9-35
Section 9-9-35 Payment of tax to district treasurer - Required; records. Any person
owning lands and other property assessed for the construction of any works of improvement
under the provisions of this article shall have the privilege of paying such tax assessment
to the district treasurer on or before a date to be fixed by the board of water management
commissioners, notice of which date shall be given by publication in a newspaper published
in each county in which lie lands in the district at least 10 days before such fixed date,
and the amount to be paid shall be the full amount of the tax levied less any amount added
thereto to meet interest. When such tax assessment has been paid, the secretary of the board
of water management commissioners shall enter upon the water management tax record opposite
each tract for which payment is made the words, "paid in full," and such tax assessment
shall be deemed satisfied, and the secretary of the board of water management commissioners
shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-9-35.htm - 1K - Match Info - Similar pages

2-8-137
Section 2-8-137 Annual statements by treasurer of organization; bond of treasurer. If
assessments are levied and collected as provided in this article, the treasurer of the organization
shall, within 30 days after the end of any calendar year in which such assessments are collected,
publish through the medium of the press of the state a statement of the amount or amounts
so received by him under the provisions of this article. Before receiving such assessments,
such treasurer shall give a bond in the amount of not less than the estimated total of such
assessments as will be collected, such bond to have as surety thereon a surety company licensed
to do business in the State of Alabama, and to be in the form and amount approved by the organization
conducting such referendum and to be filed with the chairman or executive head of such organization.
(Acts 1957, No. 108, p. 142, §18.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-8-137.htm - 1K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages