45-2-244.132
Section 45-2-244.132 Failure to collect tax; powers and duties of department; unavailability of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Baldwin County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Baldwin County Commission shall collect all taxes levied pursuant to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.132.htm - 2K - Match Info - Similar pages
45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Hale County for which the tax is levied to fail or continuing in the business in Hale County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (1) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Hale County Tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-242.32.htm - 2K - Match Info - Similar pages
45-46-243.02
Section 45-46-243.02 Violations; powers and duties of department; unavailability of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Marengo County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Marengo County Revenue Commissioner shall collect all taxes levied pursuant to this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-243.02.htm - 2K - Match Info - Similar pages
13A-9-150
improperly charted, coded, or billed for any medical or health care service, common practices, including but not limited to, repayment, even years later, may use as a defense to, or ground for dismissal of, a prosecution under this section. (i) The introduction into evidence of a paid state warrant to the order of the defendant is prima facie evidence that the defendant did receive public assistance from the state. (j) The introduction into evidence of a transaction history generated by a personal identification number (PIN) establishing a purchase or withdrawal by electronic benefit transfer is prima facie evidence that the identified recipient received public assistance from the state. (k)(1) If an original record is admissible in any case or proceeding in a court in the state, a certified copy of the record in the custody of any federal or state agency relating to an investigation of public assistance fraud under this section shall be admissible when certified and affirmed by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-9-150.htm - 12K - Match Info - Similar pages
35-12-72
or its agent. c. Property not subject to paragraphs a. or b. within two years of the distribution shall remain reportable under other sections of this article. (12) Property received by a court as proceeds of a class action, and not distributed pursuant to the judgment, one year after the distribution date. (13) Property held by a court, government, governmental subdivision, agency, or instrumentality, one year after the property becomes distributable. (14) Wages or other compensation for personal services, one year after the compensation becomes payable. (15) Deposit or refund owed to a subscriber by a utility, one year after the deposit or refund becomes payable. (16) Any check, warrant, debit card, or other payment instrument drawn on or issued by the State of Alabama, outstanding and unpaid within the time frame allowed under Section 41-4-60. (17) Gift certificate, other than those exempt under Section 35-12-73, three years after June 30 of the year in which the certificate was...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-12-72.htm - 8K - Match Info - Similar pages
40-18-15
provisions of 26 U.S.C. §§ 163, 264, and 265. (3) The following taxes paid or accrued within the taxable year: a. Income taxes, Federal Insurance Contribution Act taxes, taxes on self-employment income and estate and gift taxes imposed by authority of the United States or any possession of the United States. b. State and local, and foreign, occupational license taxes, and contributions to state unemployment funds. c. State and local, and foreign, real property taxes. d. State and local personal property taxes. e. The generation-skipping transfer (GST) tax imposed on income distributions by 26 U.S.C. § 2601. f. The taxes described in paragraphs c., d., and e. shall be deductible only to the extent that the taxes are deductible for federal income tax purposes under 26 U.S.C. § 164 (relating to taxes). g. In addition, there shall be allowed as a deduction, state and local, and foreign taxes, except income taxes, and taxes imposed by authority of the United States or any possession...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-15.htm - 18K - Match Info - Similar pages
45-15-243.02
Section 45-15-243.02 Failure to collect tax; powers and duties of department; unavailability of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Cleburne County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this part shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this part shall constitute a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution of the county commission, any other entity shall collect all taxes levied pursuant to this part at the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-243.02.htm - 2K - Match Info - Similar pages
45-3-244.32
Section 45-3-244.32 County privilege, license, or excise tax - Failure to add or levy tax; penalty; tax stamps; rules and regulations. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Barbour County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this sections hall constitute a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Barbour County Tax Collector shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-244.32.htm - 2K - Match Info - Similar pages
11-99A-6
(3) To sue and to be sued and to be a party to suits, actions, and proceedings, but subject to the limitations on liability and the immunity granted in this chapter. (4) To enter into contracts and agreements affecting the affairs of the district, including contracts with the United States of America and any other public person. (5) To borrow money and to incur indebtedness and to evidence the same by bonds, all without an election. (6) To acquire and dispose of land, real property, personal property, and interests therein of any nature. (7) To acquire, construct, install, and operate improvements and all property, rights, or interests incidental or pertinent thereto, and to dispose of real and personal property and any interest therein, including leases and easements and options to purchase in connection therewith; provided, however, that nothing in this chapter shall authorize a district to construct, own, or operate a system for the generation, transmission, or distribution...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-99A-6.htm - 5K - Match Info - Similar pages
27-56-10
Section 27-56-10 Vision care providers - Contract requirements; rates; reimbursements; discounts. (a) As used in this section, the following words shall have the following meanings: (1) CONTRACTUAL DISCOUNT. A percentage reduction from a provider's usual and customary rate for covered services and materials required under a participating provider agreement. (2) COVERED MATERIALS. Materials for which reimbursement from the insurer or vision care plan is provided to a vision care provider by an enrollee's plan contract, or for which a reimbursement would be available but for the application of the enrollee's contractual limitations of deductibles, copayments, or coinsurance. (3) COVERED SERVICES. Services for which reimbursement from the insurer or vision care plan is provided to a vision care provider by an enrollee's plan contract, or for which a reimbursement would be available but for the application of the enrollee's contractual plan limitations of deductibles, copayments, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-56-10.htm - 4K - Match Info - Similar pages
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