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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For
the purpose of this division, the following terms shall have the respective meanings ascribed
by this section: (1) PERSON or COMPANY. Used interchangeably, includes any individual,
firm, copartnership, association, corporation, receiver, trustee, or any other group or combination
acting as a unit and the plural as well as the singular number, unless the intention to give
a more limited meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue
of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama.
(4) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit
sales and the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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33-18-1
Section 33-18-1 Alabama-Coosa-Tallapoosa River Basin Compact. The State of Alabama hereby
agrees to the following interstate compact known as the Alabama-Coosa-Tallapoosa River Basin
Compact: Alabama-Coosa-Tallapoosa River Basin Compact The States of Alabama and Georgia and
the United States of America hereby agree to the following compact which shall become effective
upon enactment of concurrent legislation by each respective state legislature and the Congress
of the United States. Short Title This act shall be known and may be cited as the "Alabama-Coosa-Tallapoosa
River Basin Compact" and shall be referred to hereafter in this document as the "ACT
Compact" or "compact." Article I Compact Purposes This compact among the States
of Alabama and Georgia and the United States of America has been entered into for the purposes
of promoting interstate comity, removing causes of present and future controversies, equitably
apportioning the surface waters of the ACT, engaging in water planning,...
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33-19-1
Section 33-19-1 Apalachicola-Chattahoochee-Flint River Basin Compact. The State of Alabama
hereby agrees to the following interstate compact known as the Apalachicola-Chattahoochee-Flint
River Basin Compact: Apalachicola-Chattahoochee-Flint River Basin Compact The States of Alabama,
Florida and Georgia and the United States of America hereby agree to the following compact
which shall become effective upon enactment of concurrent legislation by each respective state
legislature and the Congress of the United States. Short Title This Act shall be known and
may be cited as the "Apalachicola-Chattahoochee-Flint River Basin Compact" and shall
be referred to hereafter in this document as the "ACF Compact" or "compact."
Article I Compact Purposes This compact among the States of Alabama, Florida and Georgia and
the United States of America has been entered into for the purposes of promoting interstate
comity, removing causes of present and future controversies, equitably apportioning the...
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2-8-102
Section 2-8-102 Permit required of buyers of soybeans. Any individual, partnership,
corporation, association or other business unit which buys soybeans in Alabama from the producer
thereof shall, in the event assessments are required to be deducted from the purchase price
of such soybeans under the provisions of this article, obtain from the Commissioner of Agriculture
and Industries an annual permit which shall authorize such individual or business firm to
engage in the business of buying soybeans in Alabama. The permit required by this section
shall expire on June 30 in each year and shall be renewable as of July 1 unless revoked by
the commissioner for failure to comply with the provisions of this article. The application
for the annual permit as required by this section shall be accompanied by a fee of
$5.00, which shall be deposited by the commissioner in the State Treasury to the credit of
the Agricultural Fund. The permit shall be conditioned upon compliance with the provisions...
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2-8-170
Section 2-8-170 Permit required of sellers of hens. Any individual, partnership, corporation,
association or other business unit which sells hens in Alabama shall, in the event assessments
are required to be added to the purchase price of such hens under the provisions of this article,
obtain from the Commissioner of Agriculture and Industries a permit which shall authorize
such individual or business firm to engage in business in Alabama. The permit shall be valid
and effective for an indefinite period unless revoked by the commissioner for failure to comply
with the provisions of this article. The application for a permit shall be accompanied by
a fee of $10.00 which shall be deposited in the State Treasury to the credit of the Agricultural
Fund. The permit shall be conditioned upon compliance with the provisions of this article
and rules and regulations duly adopted for carrying out the requirements of this article relative
to the remittance of assessments by individuals or business...
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2-10-105
Section 2-10-105 Permit fee; taxation. Any corporation or association organized under
this article shall pay to the state the annual permit fee of $10.00 now required by law and
shall pay all ad valorem taxes on its real and personal property; except, that all cotton
and all other agricultural products which have been raised or produced in the State of Alabama,
title to which may be held by such corporation or association in its own right or for the
use and benefit of its members, and all goods and articles purchased or acquired by such corporation,
whether in or out of the state, for its own use or for the use and benefit of its members
for strictly agricultural or farm purposes in this state, shall, so long as held by such corporation
or association, be exempt from taxation, nor shall such corporation be liable for any other
license or privilege fee or tax for the purpose of engaging in or transacting business or
otherwise in this state. (Acts 1935, No. 220, p. 604; Code 1940, T. 2,...
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34-4-28
Section 34-4-28 Authority under license not transferable; effect of license issued to
corporation, association or partnership. Authority to transact business as an auctioneer under
any license issued by the board shall be restricted to the person named in such license and
shall not inure to the benefit of any other person. Where an auctioneer's license shall be
issued to a corporation or association, authority to transact business thereunder shall be
limited to one officer of such corporation or association to be designated in the application
and named in the license. Each other officer of such association or corporation desiring to
act as an auctioneer in connection with the business of the association or corporation, or
otherwise, shall be required to make application for and take out a separate license in his
or her own name individually. Where the licensee is a copartnership, the license issued to
such copartnership shall confer authority to act as auctioneer upon one member of...
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34-4-20
Section 34-4-20 Required. It shall be unlawful for any person, partnership, association,
or corporation in any county of this state to act as an auctioneer or apprentice auctioneer,
or directly or indirectly to engage or assume to engage in the auction business and act as
either without first obtaining a license issued by the State Board of Auctioneers, under the
provisions of this chapter. It shall be unlawful for any person not licensed under the provisions
of this chapter to advertise that he or she is in the auction business or to do anything to
leave any impression upon the public that he or she is an auctioneer or is so engaged. (Acts
1973, No. 811, p. 1236, ยงยง3, 19.)...
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40-12-176
Section 40-12-176 Vending machines. (a) Every person, firm, corporation, association,
or copartnership operating a vending machine business whereby tangible personal property is
sold through or by the use of coin-operated machines shall pay an annual privilege license
tax based on the total sales of each such vending company during the preceding year as follows:
Total Sales Amount of Tax $12,000.00 or less $10.00 12,000.01 - 24,000.00 20.00 24,000.01
- 36,000.00 30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00
75.00 80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00
150.00 200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00
300.00 450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
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40-18-39
Section 40-18-39 Corporate returns. (a) Except as provided in subsection (c), every
corporation, joint stock company, or association subject to income tax under this chapter
shall file a return with the Department of Revenue for each taxable year, stating specifically
the items of its gross income and the deductions and credits allowed by this chapter. In cases
where receivers, trustees in bankruptcy, or assignees are operating the property or business
of corporations, such receivers, trustees, or assignees shall file returns for such corporations
in the same manner and form as corporations are required to file returns. Any tax due on the
basis of such returns filed by receivers, trustees, or assignees shall be collected in the
same manner as if collected from the corporations of whose business or property they have
custody and control. Returns shall be filed by the same date as the corresponding federal
income tax returns are required to be filed as provided under federal law. The...
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