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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)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
9-11-375
Section 9-11-375 Charge for buying or otherwise obtaining freshwater mussels; disposition of
revenues; violation as a misdemeanor. (a) Any person, firm, or corporation who purchases or
otherwise obtains freshwater mussels taken from Alabama waters shall pay to the Alabama Department
of Conservation and Natural Resources Division of Wildlife and Freshwater Fisheries the amount
equal to $0.05 per pound of mussel shells, with or without meat, purchased or obtained. (b)
The payment to the Division of Wildlife and Freshwater Fisheries shall be calculated from
receipts filled out by the buyer for each transaction. A copy of each receipt shall be given
to the seller and a copy retained by the buyer, and shall be made available by the buyer for
inspection by agents of the Division of Wildlife and Freshwater Fisheries for a period of
two years. When mussels are exported without first going through a buyer, the method of payment
shall be as described in the rules and regulations promulgated by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-375.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-49B-22.htm - 7K - Match Info - Similar pages
40-14A-26
Section 40-14A-26 Remittance and disposition of tax. The tax levied by this article shall be
due at the same time the return is due. Remittance of the tax levied by this article shall
be made to the department at Montgomery, Alabama, for deposit to the State Treasurer of Alabama.
In addition to all other appropriations heretofore or hereinafter made, there is hereby appropriated
to the department for the fiscal year ending September 30, 2000, such amount as is reasonably
required to offset its conversion costs as a first charge against the revenues from the tax
levied by this article. The department and the Secretary of State shall each promulgate a
regulation listing those persons who are authorized to execute the privilege tax return and
the extension request, and the annual report, respectively, which shall permit the taxpayer's
return preparer to execute any of those forms on behalf of the taxpayer. For all subsequent
years, there shall be appropriated to the department as a first...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14A-26.htm - 2K - Match Info - Similar pages
40-18-86
Section 40-18-86 Sale or transfer of real property and associated tangible property by nonresidents.
(a) As used in this section, the term nonresident of Alabama shall include individuals, trusts,
partnerships, corporations, and unincorporated organizations. Any seller or transferor who
meets all of the following conditions and who provides the buyer or transferee with an affidavit
signed under oath swearing or affirming that all of the following conditions are met will
be deemed a resident for purposes of this section: (1) The seller or transferor has filed
Alabama income tax returns or appropriate extensions have been received for the two income
tax years immediately preceding the year of sale. (2) The seller or transferor is in business
in Alabama and will continue substantially the same business in Alabama after the sale or
the seller or transferor has real property remaining in the state at the time of closing of
equal or greater value than the withholding tax liability as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-86.htm - 6K - Match Info - Similar pages
45-12-240.40
Section 45-12-240.40 Motor vehicle licensing. (a) The Revenue Commissioner of Choctaw County
shall perform all duties relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles in Choctaw County which the judge of probate
is required under the law to perform. The judge of probate shall be relieved of all duties
and responsibilities relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles, and the revenue commissioner shall have all
the duties and responsibilities relative to the assessment and collection of taxes and issuance
of motor vehicle licenses and titles for motorized and non-motorized vehicles. For purposes
of this section the term "motor vehicle" shall mean the same as defined in Article
5, Chapter 12, Title 40. (b) Before entering upon the additional duties imposed by this section,
the revenue commissioner shall execute an additional bond in a sum...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-240.40.htm - 7K - Match Info - Similar pages
45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County Development
Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales and use tax
in all areas of the county, which may become effective no sooner than January 1, 1996. (b)
The tax shall parallel the state sales and use taxes including exemptions therefrom and enforcement
proceedings therefor. The Etowah County Commission may administer and collect this tax, or
contract with a private entity or the State Department of Revenue to administer and collect
this tax, and provide for enforcement penalties by resolution. The county commission, the
State Department of Revenue, or a private entity collecting the tax may retain an amount or
percentage of the total proceeds collected in such an amount as may be agreed upon by the
members of the county commission, but in no event shall the charge exceed two percent of the
total amount of tax collected under this section. (c) The net proceeds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-244.01.htm - 7K - Match Info - Similar pages
11-51-90
Section 11-51-90 Municipal business licenses; branch offices; application. (a) All municipalities
shall have the following powers: (1) To license any exhibition, trade, business, vocation,
occupation, or profession not prohibited by the Constitution or laws of the state which may
be engaged in or carried on in the municipality. (2) To fix the amount of licenses, the time
for which they are to run, not exceeding one license year, to provide a penalty for doing
business without a license, and to charge a fee not exceeding ten dollars ($10) for issuing
each license. The issuance fee shall be increased every five license years by the Department
of Revenue by an amount equal to the percentage increase, if any, in the U.S. Department of
Labor's Producer Price Index during that five-year period, rounded to the nearest dollar,
with the base year being 2006. The Department of Revenue shall notify all municipalities and
the Alabama League of Municipalities of any such fee increase no later than...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.htm - 14K - Match Info - Similar pages
19-3B-508
Section 19-3B-508 Qualified trusts under the Internal Revenue Code. (a) As used in this section:
(1) ASSIGNMENT or ALIENATION, and any conjugation thereof, includes any anticipation, assignment
at law or in equity, alienation, attachment, garnishment, levy, execution, or other legal
or equitable process. The term includes: (i) any arrangement providing for the payment to
the employer or other sponsor of such plan of benefits that otherwise would be due the participant
under the plan; (ii) any direct or indirect arrangement, whether revocable or irrevocable,
whereby any person acquires from a participant or beneficiary of such plan a right or interest
enforceable against the plan in, or to, all or any part of a plan benefit which is, or may
become, payable to the participant or beneficiary; (iii) any attachment, execution, seizure,
or the like, or under any form of legal process whatsoever; and (iv) the operation of any
bankruptcy or insolvency laws under 11 U.S.C. ยง 522(b) as from...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/19-3B-508.htm - 6K - Match Info - Similar pages
32-6-233.1
Section 32-6-233.1 Unauthorized use of parking places. (a) It shall be unlawful for any person
who does not have a distinctive special long-term access or long-term disability access license
plate or placard or temporary disability placard as provided in Section 32-6-231, or who is
not transporting a passenger who has a distinctive special long-term access or long-term disability
access license plate or placard or temporary disability placard as provided in Section 32-6-231,
to park a motor vehicle in a parking place designated for individuals with disabilities at
any place of public accommodation, any business or legal entity engaged in interstate commerce
or which is subject to any federal or state laws requiring access by individuals with disabilities,
any amusement facility or resort or any other place to which the general public is invited
or solicited, even though located on private property. Upon conviction, notwithstanding any
other penalty provision which may be authorized or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-233.1.htm - 6K - Match Info - Similar pages
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