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40-12-2
Section 40-12-2 Issuance; form of license; levy of county tax; actions for recovery of tax.
(a) Before any person, firm, or corporation shall engage in or carry on any business or do
any act for which a license by law is required, he, they, or it, except as otherwise provided,
shall pay to the judge of probate of the county in which it is proposed to engage in or carry
on such business or do such act, or to the commissioner of licenses or the state Department
of Revenue, as specified, the amount required for such license and shall comply with all the
other requirements of this title. (b) Upon the payment of the amount required for said license
and a fee of $1 herein provided for the issuance of such license and all costs and fees and
penalties which shall have accrued, or for which such person, firm, or corporation shall have
become liable in any proceedings commenced for the collection of such license, or to enforce
payment thereof, such probate judge, commissioner of licenses or...
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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...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) 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) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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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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5-18-15
Section 5-18-15 Interest rates, charges, and fees. (a) Maximum rates of interest and charge.
Every licensee under this chapter may contract for and receive as interest on any loan of
money less than one thousand five hundred dollars ($1,500) an amount at a rate not exceeding
three percent a month on that part of the unpaid principal balance not in excess of two hundred
dollars ($200), and two percent a month on that part of the unpaid principal balance in excess
of two hundred dollars ($200) but less than one thousand five hundred dollars ($1,500). (b)
Account maintenance fee. In addition to the maximum rate of interest and charges pursuant
to subsection (a), a licensee may enter into a contract of loan under this chapter in which
the borrower agrees to pay an account maintenance fee of not more than three dollars ($3)
for each month of the scheduled period of repayment of the loan provided that the scheduled
monthly payments are equal to or greater than thirty dollars ($30). Such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/5-18-15.htm - 13K - Match Info - Similar pages
40-29-2
Section 40-29-2 Applicability of chapter; purpose; legislative intent. The provisions of this
chapter shall apply to every public tax, license or fee, and/or any penalty or interest payable
thereon, levied under the provisions of any existing or hereafter enacted law which is codified
in this title or any other title and is collectible by the Commissioner of Revenue. The purpose
of this chapter is to supplement and clarify existing provisions of the general law relating
to the enforcement and collection of taxes. The provisions of this chapter shall be complementary
and in addition to all other provisions of law. In the event of any conflict between the provisions
of this chapter and those of any other specific statutory provisions contained in other chapters
of this title, or of any other title, it is hereby declared to be the legislative intent that,
to the extent such other specific provisions are inconsistent with or different from the provisions
of this chapter, the provisions of...
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45-44-244.38
Section 45-44-244.38 Penalties. (a) All fees imposed by this subpart which are delinquent shall
bear interest at the rate of 10 percent per annum, and any person who has failed to pay the
fees when they became due shall be charged a penalty of five percent of the amount of the
unpaid fees. Any person or employer who fails or refuses to withhold any fees payable under
this subpart, or who fails to pay those fees after withholding them, shall be liable to the
county for those fees, as well as for the interest thereon at the rate of 10 percent per annum.
The minimum penalty imposed against any person or employer shall be two hundred fifty dollars
($250). The revenue commissioner, if a good and sufficient reason is shown for the failure
to pay the tax within the time required, may waive or remit the penalty and interest, or a
portion of either, upon payment of the tax due. (b) In addition to the penalties imposed under
subsection (a), upon conviction, a person subject to this subsection is...
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40-12-71
Section 40-12-71 Certified public accountants. (a) In lieu of any other privilege license fees
levied under the revenue laws of the State of Alabama, each person who holds a certificate
as a certified public accountant and who is a resident of the State of Alabama and who is
engaged in the practice of public accounting in the State of Alabama shall pay an annual license
fee of $25, but no license fee shall be paid to the county. Such license shall be obtained
from the probate judge or licensing agency in the county where the business of a certified
public accountant is located and shall be due and delinquent as provided by Section 40-12-26.
All money paid into the treasury for license under this section shall be deposited in the
State Treasury to the credit of the Alabama State Board of Public Accountancy and shall constitute
a separate fund to be disbursed as provided in subsection (b) of this section. (b) The fund
provided by subsection (a) of this section shall be used by the...
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11-92C-15
Section 11-92C-15 Failure to pay past due assessments. If any user, lessee, or owner of the
project fails to pay when due, with time being of the essence, any assessments or fees due
under this chapter, including, but without limitation, any payments in lieu of taxes, collectively
"past due assessment," then the authorizing subdivision or authority, or their designated
agents, collectively the "fee collector," may commence proceedings to foreclose
on the land and improvements of the user, lessee, or owner of the project having land within
the State of Alabama, subject to the terms of any executed agreement between the fee collector
and the user, lessee, or owner of the project, as follows: (1) A fee collector shall send
a letter by means of United States certified mail, return receipt requested, to the last known
address of the user, owner, or lessee of the project. The address of the user, owner, or lessee
as shown in the tax assessment records of the tax assessor or revenue...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-92C-15.htm - 5K - Match Info - Similar pages
2-12-10
Section 2-12-10 Inspections of buildings, vehicles, records, etc.; penalty for failure to pay
inspection fee or affix labels. The Commissioner of Agriculture and Industries, authorized
inspectors, employees and agents of the Department of Agriculture and Industries shall have
power and authority during business hours to enter any store, market or other building or
place where eggs are sold or offered for sale or kept for sale or where such eggs are packaged,
graded and labeled in this state or to stop and inspect any truck or other vehicle transporting
eggs to be sold or offered for sale in this state and to make such examination or inspection
as may be necessary to determine whether any of the provisions of this chapter or of any rule
and regulation adopted under this chapter relating to the sale of eggs are being violated.
Inspectors, employees and authorized agents of the Department of Agriculture and Industries
shall also have power and authority to inspect, examine and review...
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