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40-20-4
Section 40-20-4 Enforcement of article; collection of taxes; statements to be filed and records
kept; inspection of records; hearings and compelling attendance of witnesses; rules and regulations.
(a) The department is hereby authorized and directed to administer and enforce the provisions
of this article and to collect all of the taxes levied under the provisions hereof. Every
person producing or in charge of production of oil and gas shall file a return with the department
by the 15th day of the second calendar month following the month of production, on forms the
department prescribes which must contain a printed declaration that the information being
reported is made under the penalty of perjury, and which must be subscribed by the person
who completes such forms, showing the location of each producing property operated or controlled
by such producer during the reporting period; the number and kind of wells thereon; the kind
of oil or gas produced; the gross quantity thereof...
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40-9-61
Section 40-9-61 Information reports to be filed by persons or companies exempt from sales,
use, and lodging taxes. (a) All persons or companies, other than governmental entities as
defined in Section 40-9-60, exempt from the payment of Alabama sales, use, and lodgings tax,
regardless of the type of transaction or whether the tangible personal property is subject
to sales and use tax, or whether the accommodations are subject to lodgings tax, may be required
to file an information report in a manner as prescribed by the Department of Revenue. (b)
Any person or company that does not comply with the reporting requirements of this article
and any rules promulgated thereunder, may be barred from the use of any certificate of exemption
for up to six months for the first offense and one year for the second offense. On the third
offense, the person or company shall be barred from the use of any certificate of exemption
until the time as the person or company is authorized to obtain a...
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45-37-243.07
Section 45-37-243.07 Violations; contraband beverages. Among others the following acts and
omissions shall be unlawful: (1) It shall be unlawful for any person to sell, offer for sale,
or deliver within any county subject to this subpart any alcoholic, spirituous, vinous, or
fermented liquor on which the license tax herein levied has not been paid. (2) The judge of
probate, license commissioner, director of county department of revenue, or other public officer
performing like duties in such counties, his or her agent, or any peace officer of the county
shall have authority to seize without warrant any and all alcoholic, spirituous, vinous, or
fermented liquors which are on hand for or are being sold in any place operating without a
license from the Alabama Alcoholic Beverage Control Board or any such beverages on which the
license tax levied by this subpart has not been paid including the containers or packages
in which such alcoholic, spirituous, vinous, or fermented liquors are found...
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40-18-140
Section 40-18-140 Contribution designations. (a)(1) Each Alabama resident individual income
taxpayer desiring to contribute to any of the programs listed in subsection (b) may designate
an amount of his or her refund, rounded off in whole dollars, in an appropriate box on the
state income tax return form, to be credited to the program. (2) All future check-offs, duly
enacted by the Legislature subsequent to April 17, 2006, shall be accorded an appropriate
box on the state income tax return forms, subject to the terms and conditions prescribed herein,
without the requirement that they be added by amendment to this section. (b) Contributions
received for the following authorized charitable and nonpolitical income tax check-off recipients,
less costs of administration to the Department of Revenue not to exceed five percent, shall
be distributed and appropriated as provided herein: (1) Contributions to the Alabama Aging
Program shall be deposited with the State Treasurer into the Alabama...
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41-16-122
Section 41-16-122 Authority of division. (a) The division shall be authorized to collect fees
for transfer, handling, shipping, classification, warehousing, bidding, destruction, scrapping,
or other disposal of property and such other fees as may be deemed appropriate in order to
insure the continued efficient operation of the surplus property function of the department.
(b) The division shall be exclusively authorized to receive donated federal surplus property
from any source, including the General Services Administration (GSA), for distribution following
required federal guidelines in the same manner as state surplus property. The division shall
also be exclusively authorized to purchase GSA property of any nature including, but not limited
to, vehicles of any type for resale. (c) The division shall establish three accounts within
the State Treasury for the operation of the surplus property function as follows: (1) The
first account shall be known as the Federal Surplus Property...
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45-37-220
Section 45-37-220 Taking, catching, or killing of nongame fish in certain public waters using
wire baskets. (a) The Director of the Department of Conservation and Natural Resources is
hereby authorized and empowered to promulgate rules and regulations authorizing the taking,
catching, or killing of nongame fish from the public waters of Jefferson County, except in
municipal parks, by the use of wire baskets having a mesh of one inch or larger. (b)(1) Any
person desiring a license to fish with such wire baskets in areas where they may be legalized
by regulation, as provided for above, may apply to the judge of probate or other appropriate
licensing authority in the county and shall pay a privilege license tax of one dollar ($1)
for each wire basket with which he or she proposes to fish. The judge of probate, license
commissioner, or other person authorized and designated to issue fishing licenses shall be
entitled to a fee of twenty-five cents ($.25) for each license so issued, which...
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11-98-5.2
Section 11-98-5.2 911 Fund. (a) Effective October 1, 2013, the 911 Fund shall be created as
an insured interest-bearing account into which the 911 Board shall deposit all revenues derived
from the service charge levied on voice communications service providers under this chapter
and all prepaid wireless 911 charges received from the department. The revenues deposited
into the 911 Fund shall not be monies or property of the state and shall not be subject to
appropriation by the Legislature. The 911 Board shall administer the fund and shall credit
the 911 Fund all revenues received. The fund and revenues generated by the fund may only be
used as provided in this chapter. (b) Effective October 1, 2013, there shall first be deducted,
no more than one time during each calendar month, from the total amount of the statewide 911
charges paid over to the 911 Board during such month, a sum not to exceed one percent of the
total amount, to be applied by the 911 Board exclusively for payment of...
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45-37A-100.02
Section 45-37A-100.02 Definitions. As used in this article, the following terms shall have
the following meanings: (1) CITY. The City of Center Point, Alabama. (2) CIVIL VIOLATION.
A violation of the ordinance authorized by this article, the penalty for which violation shall
be the payment of a fine, the enforcement of which will not be otherwise permissible. (3)
FINE. The monetary amount assessed by the City of Center Point pursuant to the ordinance authorized
by this article for a determination of civil liability for a traffic signal violation, stop
sign violation, or speeding violation, which may include administrative hearing costs associated
with the infraction. (4) OWNER. The owner of a motor vehicle as shown on the motor vehicle
registration records of the Alabama Department of Revenue or the analogous department or agency
of another state or nation. The term shall not include motor vehicles displaying dealer license
plates, in which event owner shall mean the person to whom the...
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45-37A-42.02
Section 45-37A-42.02 Definitions. As used in this part, the following terms shall have the
following meanings: (1) CITY. The City of Bessemer, Alabama. (2) CIVIL VIOLATION. A violation
of the provisions of the ordinance authorized by this part, the penalty for which violation
shall be the payment of a fine, the enforcement of which will not be otherwise permissible.
(3) FINE. The monetary amount assessed by the City of Bessemer pursuant to the ordinance authorized
by this part for a determination of civil liability for a traffic signal violation, stop sign
violation, or speeding violation, which may include administrative hearing costs associated
with the infraction. (4) OWNER. The owner or owner of record of a motor vehicle as shown on
the motor vehicle registration and title records of the Alabama Department of Revenue or the
analogous department or agency of another state or nation. The term shall not include motor
vehicles displaying dealer license plates, in which event owner...
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45-48-247.02
Section 45-48-247.02 Violations. It shall be unlawful for any dealer, storer, or distributor
engaged in or continuing in Marshall County in the business for which the tax is hereby levied
to fail or refuse to add to the price and collect from the purchaser the amount due on account
of the tax herein provided or to refund or offer to refund all or part of the amount collected
or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof.
(1) The proceeds from the tax hereby authorized, less the actual cost of collection not to
exceed ten per centum shall be paid by the State Department of Revenue to the Marshall County
Commission, on a monthly basis. On the first day of each month, all revenue shall be divided
equally among qualified volunteer fire departments of Marshall County that presently include
the Volunteer Fire Departments of Asbury, Beulah, Douglas, Four C, Georgia Mountain, Grant,
Hebron, Mt. Hebron, Nixon Chapel, Ruth, Swearengin,...
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