40-17-326
Section 40-17-326 Taxable activities; terminal operators deemed suppliers; tax to be added to selling price of motor fuel. (a) A tax is imposed on the removal within this state of motor fuel from the terminal using the terminal rack, other than by bulk transfer. The supplier shall collect the tax imposed by this article from the person who orders the withdrawal at the terminal rack. (b) Subject to Section 40-17-340, a tax is imposed at the time motor fuel is imported into this state, other than by a bulk transfer, for delivery to a destination in this state. The supplier or permissive supplier shall collect the tax imposed by this article from the person who imports the motor fuel into this state. If the seller is not a supplier or permissive supplier, then the person who imports the motor fuel into this state shall pay the tax. (c) A tax is imposed on the sale or transfer of motor fuel in the bulk transfer/terminal system in this state by a supplier to a person who is not registered...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-326.htm - 3K - Match Info - Similar pages
40-12-270
Section 40-12-270 Disbursement of net proceeds from license taxes and registration fees; Secondary Road Committee created. (a) The moneys collected each month by the judge of probate from motor vehicle license taxes and registration fees, after deducting therefrom the amounts referred to in subdivisions (1) and (2) of subsection (a) of Section 40-12-269, the moneys remaining after making the said deductions being referred to in this section as "the net proceeds," shall be disbursed by the judge of probate as follows: (1) That portion of the net proceeds that consists of additional amounts paid under the schedule of additional amounts set forth in subsection (b) of Section 40-12-248 shall be remitted by the judge of probate to the State Treasurer who shall distribute said amounts as follows: a. 64.75 percent of said amounts shall be distributed by the State Treasurer to the State of Alabama; b. 35.25 percent of said amounts shall be apportioned and distributed by the State Treasurer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-270.htm - 12K - Match Info - Similar pages
40-17-362
Section 40-17-362 Use of tax proceeds for highway purposes. (a) For the purposes of this section, the following words and phrases shall have the following meanings: (1) BRIDGE REPLACEMENT. Bridge replacement includes the replacement of existing bridge structures and, if necessary, the realignment of the adjacent approaches. (2) RESURFACING, RESTORATION, AND REHABILITATION. Work undertaken primarily to preserve an existing facility. Restoration and rehabilitation is work required to return the existing pavement or bridge deck, including shoulders, to a condition of adequate structural support or to a condition adequate for placement of an additional state of construction. Resurfacing consists of the placement of additional surface material over the existing, restored, or rehabilitated roadway or bridge deck to improve serviceability or to provide additional strength. Resurfacing, restoration, and rehabilitation work may include changes to geometric features, such as minor widening,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-362.htm - 3K - Match Info - Similar pages
40-9-14.1
Section 40-9-14.1 Certificates of exemption to governmental entities, contractors, etc., for certain tax exempt projects. (a) For the purposes of this section, the term governmental entity means the State of Alabama and its political subdivisions, including a county, a municipality, an industrial or economic development board or authority, and any public water or sewer authority, district, system, or board that otherwise is sales and use tax exempt. A governmental entity shall also include an educational institution of any of the foregoing Alabama political subdivisions including a public college or university, a county or city board of education, and the State Board of Education. (b)(1) The Department of Revenue shall issue a certificate of exemption to the governmental entity for each tax exempt project. (2) The Department of Revenue shall grant a certificate of exemption from state and local sales and use taxes to any contractor licensed by the State Licensing Board for General...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-14.1.htm - 5K - Match Info - Similar pages
16-28-40
Section 16-28-40 License applicant under 19 to provide documentation of school enrollment, etc.; duties of school attendance official; withdrawal from school; conviction for certain pistol offenses. (a) The Department of Public Safety shall deny a driver's license or a learner's license for the operation of a motor vehicle to any person under the age of 19 who does not, at the time of application, present a diploma or other certificate of graduation issued to the person from a secondary high school of this state or any other state, or documentation that the person: (1) is enrolled and making satisfactory progress in a course leading to a general educational development certificate (GED) from a state approved institution or organization, or has obtained the certificate; (2) is enrolled in a secondary school of this state or any other state and has not at the time of application accumulated disciplinary points while a student in school that would extend the age of eligibility for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-28-40.htm - 7K - Match Info - Similar pages
32-1-1.1
Section 32-1-1.1 Definitions. The following words and phrases when used in this title, for the purpose of this title, shall have meanings respectively ascribed to them in this section, except when the context otherwise requires: (1) ALLEY. A street or highway intended to provide access to the rear or side of lots or buildings in urban districts and not intended for the purpose of through vehicular traffic. (2) ARTERIAL STREET. Any United States or state numbered route, controlled-access highway, or other major radial or circumferential street or highway designated by local authorities within their respective jurisdictions as part of a major arterial system of streets or highways. (3) AUTHORIZED EMERGENCY VEHICLE. Such fire department vehicles, police vehicles, and ambulances as are publicly owned, and such other publicly or privately owned vehicles as are designated by the Secretary of the Alabama State Law Enforcement Agency or the chief of police of an incorporated city. (4) BICYCLE....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-1-1.1.htm - 22K - Match Info - Similar pages
40-25-15
Section 40-25-15 Nontaxable sales. (a) A wholesaler or jobber, as defined in Section 40-25-1 and who is duly qualified as such wholesaler or jobber under Section 40-25-16, may sell tobacco products enumerated herein without the Alabama Revenue Stamps affixed thereto; provided, that: Such products are sold and shipped or delivered in interstate commerce to a person outside of this state, and such wholesaler or jobber shall have on file, for a period of three years, subject to inspection by the department, a record of such sale, and also the original purchase order, and a copy of the invoice therefor, and a receipt from a common carrier, contract carrier or post office showing shipment for delivery in such other state, or, if delivered by such dealer to the purchaser at a point outside of the State of Alabama, a receipt showing such delivery in addition to the record, original purchase order and copy of the invoice relating to such sale. (b) Such duly qualified wholesaler or jobber may...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-15.htm - 3K - Match Info - Similar pages
11-32-2
Section 11-32-2 Definitions. As used in this chapter, the following words and phrases shall mean the following unless the context clearly indicates otherwise: (1) AD VALOREM TAX. Those real and personal property ad valorem taxes collected by the county tax collector, the director of revenue of the county, or revenue commissioner, if any, for the county, but shall exclude all ad valorem taxes collected for the State of Alabama and all boards of education, municipalities, fire districts, or other entities located in the county. (2) APPLICANT. A natural person who files a written application with the governing body of any county to which this chapter applies and with a municipality in the county, all in accordance with Section 11-32-3. (3) AUTHORITY. The public corporation organized pursuant to this chapter, which shall be an agency of the state but shall not be a political subdivision of the state. (4) AUTHORIZING COUNTY. Any county the governing body of which shall have adopted an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-32-2.htm - 5K - Match Info - Similar pages
40-17-332
Section 40-17-332 Licenses required. (a) Each person engaged in business in this state as a supplier shall first obtain a supplier's license. The fee for a supplier's license is two hundred dollars ($200). A supplier engaged in business in this state will be deemed a permissive supplier with respect to its transactions outside of this state and will have all of the responsibilities and obligations applicable to a permissive supplier as covered in this article. (b) A person who elects to collect the tax imposed by this article as a supplier and who meets the definition of a permissive supplier may obtain a permissive supplier's license. Application for or possession of a permissive supplier's license does not in itself subject the applicant or licensee to the jurisdiction of this state for a purpose other than administration and enforcement of this article. (c) Each terminal operator other than a supplier licensed under subsection (a) engaged in business in this state as a terminal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-332.htm - 4K - Match Info - Similar pages
41-16-123
Section 41-16-123 Provisions applicable to certain property held by division. This section shall apply only to that property that has been held by the division for a period of not less than 60 days from the date the property is first published in the list of surplus property, as set out in subsection (b) of Section 41-16-121, and not purchased by any eligible entity as set out in subsection (e) of Section 41-16-120 as follows: (1) All contracts made by or on behalf of the State of Alabama or a department, board, bureau, commission, institution, corporation, or agency thereof, of whatever nature for the sale or disposal of tangible personal property owned by the State of Alabama, other than the following: a. Alcoholic beverages. b. Products of the Alabama Institute for Deaf and Blind. c. Barter arrangements of the state prison system. d. Books. e. School supplies. f. Food. g. Property used in vocational projects. h. Livestock. i. Property owned by any state college or university,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-16-123.htm - 9K - Match Info - Similar pages
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