45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and school
resource officers. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by the state sales and use tax statutes, including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4. (c)(1) The County Commission
of Geneva County may levy, in addition to all other authorized taxes, a one percent sales
tax. (2) The proceeds of all sales which are presently exempt under the state sales and use
tax statutes are exempt from the tax authorized by this section. (d) The tax authorized by
this section shall be collected by the State Department of Revenue or the county commission
or other entity which the county commission has contracted with to collect the taxes at the
same time and in the same manner as state sales taxes are collected. On or prior to the date
the tax is due, each person subject to the tax shall file with the...
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45-39-244.02
Section 45-39-244.02 Monthly report; records; penalties. (a) The taxes levied by this part,
except as otherwise provided herein, shall be due and payable to the State Department of Revenue
on or before the 20th day of the month next succeeding the month in which the tax accrues.
On or before the 20th day of each month after the effective date of the taxes every person
on whom the tax is levied by this part shall render to the Department of Revenue on a form
prescribed by the department, a true and correct statement showing the gross proceeds of the
business subject to the tax for the then preceding month, together with such other information
as the Department of Revenue may demand and require; and at the time of making the monthly
report the taxpayer shall compute and pay to the Department of Revenue the amount of taxes
shown to be due; provided, however, that any person subject to the tax who conducts any business
on a credit basis may defer reporting and paying the tax until after...
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45-41-242.02
Section 45-41-242.02 Monthly report; recordkeeping; failure to pay. (a) The taxes levied by
this article, except as otherwise provided herein, shall be due and payable to the State Department
of Revenue on or before the 20th day of the month next succeeding the month in which the tax
accrues. On or before the 20th day of each month after the effective date of the taxes, every
person on whom the tax is levied by this article shall render to the Department of Revenue
on a form prescribed by the department, a true and correct statement showing the gross proceeds
of the business subject to the tax for the then preceding month, together with such other
information as the Department of Revenue may demand and require; and at the time of making
such monthly report, the taxpayer shall compute and pay to the Department of Revenue the amount
of taxes shown to be due; provided, however, that any person subject to the tax who conducts
any business on a credit basis may defer reporting and paying...
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45-43-246.33
Section 45-43-246.33 Payment and reporting. All taxes levied in this subpart shall be paid
to and collected by the State Department of Revenue at the same time and in the same manner
as state sales and use taxes are paid. On or prior to the due dates of the tax herein levied
each person subject to such tax shall file with the State Department of Revenue a report or
return in such form as may be prescribed by the department, setting forth, with respect to
all sales and business transactions that are required to be used as a measure of the tax levied,
a correct statement of the gross proceeds of all such sales and gross receipts of all such
business transactions. Such report shall also include such other items of information pertinent
to the tax and the amount thereof as the State Department of Revenue may require. Any person
subject to the tax levied may defer reporting credit sales until after their collection, and
in the event such person so defers reporting them, such person shall...
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45-48-244.02
Section 45-48-244.02 Monthly report; records; penalties. (a) The taxes levied by this subpart,
except as otherwise provided herein, shall be due and payable to the State Department of Revenue
on or before the 20th day of the month next succeeding the month in which the tax accrues.
On or before the 20th day of each month after the effective date of the taxes every person
on whom the tax is levied by this subpart shall render to the Department of Revenue on a form
prescribed by the department, a true and correct statement showing the gross proceeds of the
business subject to the tax for the then preceding month, together with such other information
as the Department of Revenue may demand and require; and at the time of making such monthly
report the taxpayer shall compute and pay to the Department of Revenue the amount of taxes
shown to be due; provided, however, that any person subject to the tax who conducts any business
on a credit basis may defer reporting and paying the tax until...
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45-8-241.63
Section 45-8-241.63 Monthly installments of taxes; statements of gross proceeds; fines for
false statements. The privilege license tax levied hereunder, except as otherwise provided,
shall be due and payable in monthly installments on or before the twentieth day of the month
next succeeding the month in which the privilege license tax accrues. On or before such twentieth
day, every person on whom the amounts levied hereunder are imposed shall render to the county,
on a form or forms prescribed by the county commission, a true and correct statement showing
the gross proceeds of his or her business, for the next preceding month, the amount of gross
proceeds which are not subject to the privilege license tax, or are not to be used as a measurement
of the amounts due by such person and the nature thereof, together with such other information
as the county commission may require, and at the time of making such monthly report such person
shall compute the privilege license taxes due and...
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7-1-202
Section 7-1-202 Notice; knowledge. (a) Subject to subsection (f), a person has "notice"
of a fact if the person: (1) Has actual knowledge of it; (2) Has received a notice or notification
of it; or (3) From all the facts and circumstances known to the person at the time in question,
has reason to know that it exists. (b) "Knowledge" means actual knowledge. "Knows"
has a corresponding meaning. (c) "Discover," "learn," or words of similar
import refer to knowledge rather than to reason to know. (d) A person "notifies"
or "gives" a notice or notification to another person by taking such steps as may
be reasonably required to inform the other person in ordinary course, whether or not the other
person actually comes to know of it. (e) Subject to subsection (f), a person "receives"
a notice or notification when: (1) It comes to that person's attention; or (2) It is duly
delivered in a form reasonable under the circumstances at the place of business through which
the contract was made or at...
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11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax
provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this chapter. (b) The tax levied by this chapter shall be collected by the State Department
of Revenue, the authority, the county, or by contract to a...
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27-17A-22
Section 27-17A-22 Violations and penalties. (a)(1) A person who knowingly receives payments
for a preneed contract without having a valid certificate of authority: a. Commits a Class
B felony, punishable as provided by law, as to each contract on which the payments collected
equal or exceed, in the aggregate, two thousand five hundred dollars ($2,500). b. Commits
a Class C felony, punishable as provided by law, as to each contract on which the payments
collected are between, in the aggregate, five hundred dollars ($500) and two thousand five
hundred dollars ($2,500). c. Commits a Class A misdemeanor, punishable as provided by law,
as to each contract on which the payments collected do not exceed, in the aggregate, five
hundred dollars ($500). (2) In addition to the criminal penalty imposed under subdivision
(1), upon conviction of an offense under subdivision (1), a person may not thereafter obtain
a certificate of authority or register as a preneed sales agent. (b)(1) A person who...
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34-24-290
Section 34-24-290 Definitions. For the purposes of this article, the following words and phrases
shall have the following meanings: (1) APPROVED PROGRAM. A program for the education and training
of assistants to physicians which has been formally approved in writing by the board. (2)
ASSISTANT TO PHYSICIAN. A person who is a graduate of an approved program, is licensed by
the board, and is registered by the board to perform medical services under the supervision
of a physician approved by the board to supervise the assistant. (3) BOARD. The Board of Medical
Examiners of the State of Alabama. (4) LEGEND DRUG. Any drug, medicine, chemical, or poison,
bearing on the label the words, "Caution, Federal Law prohibits dispensing without prescription"
or similar words indicating that the drug, medicine, chemical, or poison may be sold or dispensed
only upon the prescription of a licensed medical practitioner, except that the term legend
drug shall not include any drug, substance, or compound...
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