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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.20.htm - 14K - Match Info - Similar pages
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)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-2.htm - 10K - Match Info - Similar pages
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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-3.htm - 19K - Match Info - Similar pages
2-13-80
Section 2-13-80 Purpose of article. The purpose of this article is to more effectively utilize
the existing agencies or departments of the State of Alabama in regulating production, processing
and distribution of milk and milk products to the end that the inhabitants of this state will
be supplied with a wholesome and healthful supply of milk, cream, milk products and by-products
thereof. It is, therefore, declared to be in the public interest that milk and milk products
be produced, processed, distributed and otherwise handled under requirements as provided for
in this article and as otherwise provided by law. (Acts 1955, No. 570, p. 1239, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-13-80.htm - 959 bytes - Match Info - Similar pages
20-1-142
Section 20-1-142 Inspection of plants; issuance of permit. The State Board of Health shall
receive and review each completed application for a permit and shall annually or more often,
if required, inspect each plant whether in-state or out-of-state. The board shall issue a
permit for each plant requested if the application is complete, the fee is tendered, and the
plant is in compliance with reasonable rules of the board. (1) Permits shall be state-wide
in application. (2) Permits shall be non-transferable. Whenever there is a change of ownership
of a plant, a new permit is required. (Acts 1993, No. 93-718, p. 1403, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/20-1-142.htm - 955 bytes - Match Info - Similar pages
2-25-13
Section 2-25-13 Movement, sale, etc., into state or within state of plants, plant products,
etc., during quarantines; confiscation by commissioner; plants, etc., moved into quarantined
area. Whenever the board or commissioner under the provisions of this article shall declare
a quarantine against any place, nursery, grove, orchard, county or counties of this state,
other states, territories or foreign countries as to plant, pest, or noxious weed, it shall
be unlawful thereafter until such quarantine is removed for any person to introduce into this
state or to move, sell or otherwise dispose of within this state any plant, plant product
or other thing included in such quarantine, except under such rules and regulations as may
be prescribed by the board or commissioner. Any plant, plant product, or other thing included
under a quarantine which is moved, sold, or otherwise disposed of within the state in violation
of this section, and any plant propagated from such plant, plant product,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-25-13.htm - 1K - Match Info - Similar pages
20-1-130
Section 20-1-130 Definitions generally. For the purpose of this article, the following words
and phrases shall have the meanings indicated, unless the context clearly indicates a different
meaning: (1) COMMISSIONER. The Commissioner of Agriculture and Industries of the State of
Alabama. (2) PERSON. Any individual, partnership, corporation, or association, whether or
not incorporated. (3) FOOD FATS. Edible, natural fats derived from vegetable or animal sources
or a combination thereof, including only such milk fat as is normally contained in products
enumerated in subdivision (4) of this section. Food fats as defined in this subdivision may
contain harmless optional ingredients in an amount not exceeding .005 percent of the weight
of the fat used to prevent fat oxidation. (4) MILK SOLIDS NOT FAT. Any skim milk, concentrated
(evaporated or condensed) skim milk, superheated condensed skim milk, sweetened condensed
skim milk, nonfat dry milk solids, edible dry whey, cheese whey, sweet...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/20-1-130.htm - 3K - Match Info - Similar pages
2-13-92
Section 2-13-92 Right of entry of commissioner; investigations and inspections; examination
of records; resisting or interfering with commissioner. The Commissioner of Agriculture and
Industries and inspectors, employees and agents of the Department of Agriculture and Industries
shall have power and authority to enter upon any premises where milk being or having been
shipped or transported into the State of Alabama is processed, bottled, collected, cooled
or otherwise handled or to stop and inspect any truck or other vehicle transporting milk into
this state, except as provided in this article, to be sold or offered for sale in this state
and to make such investigations, examinations or inspections as may be necessary to determine
whether such milk, cream, milk products or by-products thereof being shipped or transported
into this state are produced, distributed, processed or otherwise handled in accordance with
the requirements of this article and rules and regulations promulgated...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-13-92.htm - 2K - Match Info - Similar pages
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