|
45-1-243
Section 45-1-243 Definitions. (a) The following words, terms, and phrases where used in this
subpart shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) "County" means Autauga 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 tax"
means the tax or taxes imposed by the state sales tax statutes. (7) "State use tax statutes"
means Article 2 of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-243.htm - 2K - Match Info - Similar pages
45-10-244
Section 45-10-244 Definitions. (a) The following words, terms, and phrases where used in this
subpart shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) "County" means Cherokee 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, 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 tax"
means the tax or taxes imposed by the state sales tax statutes. (7) "State use tax statutes"
means Article 2 of Chapter 23 of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.htm - 2K - Match Info - Similar pages
45-17-243.04
Section 45-17-243.04 Collection of taxes. (a) The governing body of the county shall administer
and collect the taxes herein authorized to be levied and collected, or shall cause such taxes
to be administered and collected, pursuant to, and in accordance with, applicable provisions
of Sections 11-3-11.2 and 11-3-11.3. Without limiting the generality of the foregoing, the
governing body shall have the same rights, remedies, power, and authority, including the right
to adopt and implement the same procedures, as would be available to the State Department
of Revenue if the taxes herein authorized were being administered, enforced, and collected
by the State Department of Revenue. The governing body may retain, as its fee for the cost
of collecting all such taxes, an amount not to exceed three percent of the proceeds of all
such taxes, or the county's actual cost of collection, whichever is less. (b) With respect
to the taxes herein authorized to be levied by it, the county shall be deemed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-243.04.htm - 1K - Match Info - Similar pages
45-39-245.44
Section 45-39-245.44 Collection of taxes. (a) The governing body of the county shall administer
and collect the taxes herein authorized to be levied and collected, or shall cause such taxes
to be administered and collected, pursuant to, and in accordance with, applicable provisions
of Sections 11-3-11.2 and 11-3-11.3. Without limiting the generality of the foregoing, the
governing body shall have the same rights, remedies, power, and authority, including the right
to adopt and implement the same procedures, as would be available to the State Department
of Revenue if the taxes herein authorized were being administered, enforced, and collected
by the State Department of Revenue. The governing body may retain, as its fee for the cost
of collecting all such taxes, an amount not to exceed three percent of the proceeds of all
such taxes, or the county's actual cost of collection, whichever of the foregoing is less.
(b) With respect to the taxes herein authorized to be levied by it, the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.44.htm - 1K - Match Info - Similar pages
45-41-244.90
Section 45-41-244.90 Authorization of assessment and collection of tax. (a) This section shall
apply only to Lee County in those areas outside the corporate limits of the Cities of Auburn,
Opelika, and Phenix City. (b) In order to provide funds for the benefit of Lee County, the
Lee County Commission is hereby authorized to levy and to provide for the assessment and collection
of sales and use taxes outside the corporate limits of the Cities of Auburn, Opelika, and
Phenix City generally paralleling the state sales and use taxes in the county at a rate not
to exceed one percent. Notwithstanding anything to the contrary herein, the Lee County Commission
shall not levy any tax hereunder measured by gross receipts, except a sales or use tax which
generally parallels, except for the rate of tax, that imposed by the state under applicable
law. (c) The rate of tax levied under authority of this section on items having a rate of
tax under state sales and use tax laws different from the general...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.90.htm - 4K - Match Info - Similar pages
8-17-101
Section 8-17-101 Cancellation of inspection fee permit. (a) In accordance with the provisions
of Chapter 2A of Title 40, the Department of Revenue may cancel the inspection fee permit
required under Section 8-17-96, upon written notice sent to the permit holder's last known
address, as it appears in the Department of Revenue's files, for any of the following reasons:
(1) Filing by the permit holder of a false report of the data or information required by this
article. (2) Failure, refusal, or neglect of the permit holder to file a report or to provide
any information required by this article. (3) Failure of the permit holder to pay the full
amount of all excise taxes and inspection fees due or to pay any penalties or interest due.
(4) Failure of the permit holder to keep accurate records of the quantities of petroleum products
received, produced, refined, manufactured, compounded, sold, imported, or used in Alabama.
(5) Conviction of the permit holder or a principal of the permit...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-101.htm - 2K - Match Info - Similar pages
11-51-181
Section 11-51-181 Time of collection; inspection of reports by municipal governing body. Municipal
taxes collected by the Department of Revenue shall be collected at the same time and along
with the collection by the department of taxes levied and collected for the state under the
provisions of Sections 40-23-1, 40-23-2, 40-23-2.1, 40-23-4 to 40-23-31, inclusive, 40-23-36,
40-23-37, except for those provisions relating to the tax rate, 40-23-38, Article 2 of Chapter
23 of Title 40, and Sections 40-26-1 to 40-26-21, inclusive, and all reports required to be
made to the Commissioner of Revenue under this division shall, on request made to the Department
of Revenue, be made available for inspection by the governing body of the city or town or
its designated agent at reasonable times during business hours. (Acts 1965, 1st Ex. Sess.,
No. 203, p. 272, §2; Acts 1969, Ex. Sess., No. 176, p. 242; Act 98-192, p. 310, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-181.htm - 1K - Match Info - Similar pages
32-20-4
Section 32-20-4 Transaction fees. (a) There shall be paid to the department for issuing and
processing documents required by this chapter a fee of fifteen dollars ($15) for each unit
of a manufactured home required to be titled under Section 32-20-20 for the following transactions:
(1) Each application for certificate of title. (2) Each application for replacement or corrected
certificate of title. (3) Each application for certificate of title after transfer. (4) Each
notice of security interest. (5) Each assignment by lienholder. (6) Each application for cancellation
of a certificate of origin or certificate of title. (7) Each application for information as
to the status of the title of a manufactured home. Such information shall be treated in the
same manner as prescribed by state and federal statutes, rules, and regulations regarding
the confidentiality and disclosure of motor vehicle records. (b) The designated agents shall
add the sum of one dollar fifty cents ($1.50) for each...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-20-4.htm - 2K - Match Info - Similar pages
40-17-220
Section 40-17-220 Lubricating oil excise tax; exemptions. (a) There is hereby levied in addition
to all other taxes of every kind now imposed by law an excise tax on lubricating oil of $.04
per gallon, which shall be collected as herein provided. (b) Every manufacturer, distributor,
refiner, retail dealer, storer, or user of lubricating oil shall collect and pay over to the
state Department of Revenue an excise tax of $.04 per gallon upon the selling, use or consumption,
distributing, storing, or withdrawing from storage in this state for any use of lubricating
oil as defined or otherwise referred to in this article, except lubricating oil expressly
exempted by the provisions of this article. Provided, that where any excise tax imposed by
this section upon the sale, use or consumption, distribution, storage or withdrawal from storage
in this state of gasoline or lubricating oil shall have been paid to the state by a manufacturer,
distributor, refiner or by any retail dealer, storer, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-220.htm - 2K - Match Info - Similar pages
40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor
Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability
Program or "WRAP". (b) For the purpose of this article, the following words shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations such
as warehousing, shipping, and storage of product, and who holds a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-260.htm - 8K - Match Info - Similar pages
|