|
40-12-10
Section 40-12-10 License inspectors generally; when taxes due and payable; collection and distribution
of penalties and citation fees on delinquent licenses. (a) The county commission of each county
is hereby authorized and empowered to appoint a license inspector. (b) It shall be the duty
of the license inspector to scrutinize the records and stubs kept in the office of the probate
judge and also to examine the license records of each city or town located in the county or
counties of which he has been appointed license inspector; and, if it shall be reported to
any license inspector or come to his knowledge that any person, persons, firms, or corporations
have failed or refused to take out a license for a business or occupation for which a license
is required by the state or have failed or refused to take out a license for operating any
motor vehicle or trailer for which a license is required by law, the license inspector shall
thereupon cite such delinquent to appear before the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-10.htm - 6K - Match Info - Similar pages
40-12-260
Section 40-12-260 Transfer of license plates; registration procedures; receipts; penalty. (a)
Effective January 1, 1998, license plates, except for license plates issued under the provisions
of Section 40-12-290, et seq., or any subsequent enactment which authorizes special license
plates based on vehicle age, shall not be transferable between motor vehicle owners and the
following registration procedures shall apply: (1) When a current and valid Alabama motor
vehicle license plate has been obtained for the current tax year for use on a motor vehicle
and the vehicle has been sold or otherwise transferred to a new owner, the license plate shall
be removed from the vehicle and retained by the original plate owner. (2) In the event an
owner purchases, trades, exchanges, or otherwise acquires another vehicle of the same license
registration classification, the licensing official shall authorize the transfer of the current
and valid Alabama license plate previously obtained by the owner to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-260.htm - 11K - Match Info - Similar pages
40-18-31.2
Section 40-18-31.2 Factor presence nexus standard for business activity. (a)(1) Individuals
who are residents or domiciliaries of this state and business entities that are organized
or commercially domiciled in this state have substantial nexus with this state. (2) Nonresident
individuals and business entities organized outside of the state that are doing business in
this state have substantial nexus and are subject to the taxes provided for in Chapters 14A,
18, and 16 of this title, when in any tax period the property, payroll, or sales of the individual
or business in the state, as they are defined in subsection (d), exceeds the thresholds set
forth in subsection (b). (b) Substantial nexus is established if any of the following thresholds
are exceeded during the tax period: (1) A dollar amount of fifty thousand dollars ($50,000)
of property. (2) A dollar amount of fifty thousand dollars ($50,000) of payroll. (3) A dollar
amount of five hundred thousand dollars ($500,000) of sales, as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-31.2.htm - 7K - Match Info - Similar pages
45-44-246.01
Section 45-44-246.01 Additional tax. (a)(1) The Macon County Commission may impose on every
person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco
or tobacco products in Macon County, a county privilege, license, or excise tax in the following
amounts: a. Five cents ($.05) for each package of cigarettes made of tobacco or any substitute
therefor. b. Five cents ($.05) for each package of cigars made of tobacco or any substitute
therefor, including the cigarette-sized or near cigarette-sized cigars, but excluding single
wrapped cigars. c. Five cents ($.05) for each sack, can, package, or other container of smoking
tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms
of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette.
d. Five cents ($.05), for each sack, plug, package, or other container of chewing tobacco,
which tobacco is prepared in such manner suitable for chewing only...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-246.01.htm - 6K - Match Info - Similar pages
45-13-245.20
Section 45-13-245.20 Additional tax. (a)(1) Upon adoption of a resolution by the Clarke County
Commission, the county commission may impose on every person, firm, or corporation that sells,
stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Clarke County,
a county privilege, license, or excise tax in the following amounts: a. Five cents ($0.05)
for each package of cigarettes made of tobacco or any substitute therefor. b. Five cents ($0.05)
for each package of cigars made of tobacco or any substitute therefor, including the cigarette-sized
or near cigarette-sized cigars, but excluding single wrapped cigars. c. Five cents ($0.05)
for each sack, can, package, or other container of smoking tobacco, including granulated,
plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared
in such manner suitable for smoking in a pipe or cigarette. d. Five cents ($0.05) for each
sack, plug, package, or other container of chewing tobacco, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-245.20.htm - 6K - Match Info - Similar pages
45-13-245
Section 45-13-245 Levy and collection of tax; disposition of funds. (a)(1) There is imposed
on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes
tobacco or tobacco products in Clarke County, a county privilege, license, or excise tax in
the following manner: a. Five cents ($0.05) for each package of cigarettes, made of tobacco
or any substitute therefor. b. Two cents ($0.02) for each cigar of any description made of
tobacco or any substitute therefor, with the exception of the cigarette sized or near cigarette
sized cigars which may be taxed at the same rate as cigarettes under paragraph a. c. Two cents
($0.02) for each sack, can, package, or other container of smoking tobacco, including granulated,
plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared
in such manner as to be suitable for smoking in a pipe or cigarette. d. Three cents ($0.03)
for each sack, plug, package, or other container of chewing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-245.htm - 6K - Match Info - Similar pages
45-9-84
Section 45-9-84 Operations. (a) There is hereby created within the judge of probate's office
of Chambers County a license division which shall issue all licenses issued through the judge
of probate's office, except marriage licenses. The county commission shall furnish suitable
quarters and provide the necessary forms, books, stationery, records, equipment, and supplies,
except such stationery forms and supplies as are furnished pursuant to law by the State Department
of Finance or the State Comptroller. The county commission shall also provide such clerks,
and other assistants for the judge of probate as shall be necessary from time to time for
the proper and efficient performance of the duties of his or her office. The judge of probate
shall have authority to employ such clerks, and other assistants, and to fix their compensation;
however, the number and compensation of such clerks and other assistants shall be subject
to the approval of the county commission. The compensation of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-84.htm - 7K - Match Info - Similar pages
32-8-87
Section 32-8-87 Dismantling, destroying, changing identity of vehicle; certificate requirements;
insurance claims; "total loss"; removal of identification numbers, plates, etc.;
transfer of salvage vehicles; inspections; "component parts"; rebuilt vehicles;
flood vehicles; online verifications. (a) Each owner of a motor vehicle and each person mentioned
as owner in the last certificate of title who scraps, dismantles, destroys, or changes the
motor vehicle in such a manner that it is not the same motor vehicle described in the certificate
of origin or certificate of title shall as soon as practicable cause the certificate of origin
or certificate of title, if any, and any other documents or information required by the department
to be mailed or delivered to the department for processing. The department shall, with the
consent of any holder of liens noted on the surrendered certificate, enter a cancellation
upon its records. Upon cancellation of a certificate of origin or certificate of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-8-87.htm - 32K - Match Info - Similar pages
22-21-260
Section 22-21-260 Definitions. As used in this article, the following words and terms, and
the plurals thereof, shall have the meanings ascribed to them in this section, unless otherwise
required by their respective context: (1) ACQUISITION. Obtaining the legal equitable title
to a freehold or leasehold estate or otherwise obtaining the substantial benefit of such titles
or estates, whether by purchase, lease, loan or suffrage, gift, devise, legacy, settlement
of a trust or means whatever, and shall include any act of acquisition. The term "acquisition"
shall not mean or include any conveyance, or creation of any lien or security interest by
mortgage, deed of trust, security agreement, or similar financing instrument, nor shall it
mean or include any transfer of title or rights as a result of the foreclosure, or conveyance
or transfer in lieu of the foreclosure, of any such mortgage, deed of trust, security agreement,
or similar financing instrument, nor shall it mean or include any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-21-260.htm - 11K - Match Info - Similar pages
27-21A-3
Section 27-21A-3 Issuance of certificate of authority. (a)(1) Upon receipt of an application
for issuance of a certificate of authority, the commissioner shall forthwith transmit copies
of such application and accompanying documents to the State Health Officer. (2) The State
Health Officer shall determine whether the applicant for a certificate of authority, with
respect to health care services to be furnished: a. Has demonstrated the willingness and potential
ability to assure that such health care services will be provided in a manner to assure both
availability and accessibility of adequate personnel and facilities and in a manner enhancing
availability, accessibility, and continuity of service; b. Has arrangements, established in
accordance with the regulations promulgated by the State Health Officer, for an on-going quality
assurance program concerning health care processes and outcomes; and c. Has a procedure, established
in accordance with regulations of the State Health...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-21A-3.htm - 7K - Match Info - Similar pages
|