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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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11-51-90.2
respect to taxpayers subject to state licensing board oversight, be classified into one or
more of the following 2002 North American Industrial Classification System ("NAICS")
sectors and applicable sub-sectors, industry groups, industries, and U.S. industries thereunder:
SECTOR NAICS TITLE SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS
FOR LICENSE CALCULATION 111 Crop Production Agriculture, farming, nursery, fruit, growers
Gross Receipts and/or Flat Rate 112 Animal Production Animal, dairy, cattle,
ranching, sheep, chicken Gross Receipts and/or Flat Rate 113 Forestry and Logging Forestry,
logging, timber Gross Receipts and/or Flat Rate 114 Fishing, Hunting, and Trapping Fishing,
hunting, supplies and equipment Gross Receipts and/or Flat Rate 115 Support for Agriculture
and Forestry Cotton ginning, farm management, post-harvest activities Gross Receipts and/or
Flat Rate 211 Oil and Gas Extraction Oil, gas, extraction, natural gas, crude State Regulated...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
28-1-3.1
Section 28-1-3.1 Possession of alcoholic beverages purchased from military liquor stores, etc.,
by eligible persons; violations. (a) Any person 21 years of age or over who is on active duty,
in active reserve status or retired from the armed forces of the United States, or the dependent
of such person, or is otherwise eligible to purchase alcoholic beverages from military package
or liquor stores, shall be entitled to have in his possession, in his motor vehicle, or a
private residence or place of private residence or the curtilage thereof in any county in
this state, for his own private use and not for resale, not more than the following quantity
of alcoholic beverages as defined in Section 28-3-1, which beverages have been sold by a military
liquor, package, Class 6 or similar store or outlet: three liters of liquor and one case of
beer; or three liters of wine and one case of beer; or two cases of beer; provided, however,
that no alcoholic beverages shall be kept, stored or...
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28-3-229
Section 28-3-229 Unauthorized possession of unattached revenue stamps, crowns or lids. Any
person other than a wholesaler, distributor or dealer or other person authorized by the Alabama
Alcoholic Beverage Control Board who shall have in his possession any unattached Alabama revenue
stamps, crowns or lids used for the purpose of identifying alcoholic beverages sold or distributed
pursuant to this chapter shall be guilty of a felony and, upon conviction, may be fined not
more than $5,000.00 and shall be imprisoned in the penitentiary for not less than one nor
more than five years. (Acts 1955, No. 88, p. 336.)...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor
Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability
Program or "WRAP". (b) For the purpose of this article, the following words shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations such
as warehousing, shipping, and storage of product, and who holds a...
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28-3-240
Section 28-3-240 Goods, etc., subject to confiscation and sale generally; procedure for confiscation
and sale of goods, etc., generally. All alcoholic beverages enumerated and defined in this
chapter or other products taxable under this chapter found at any point within the State of
Alabama when said alcoholic beverages or products shall have been within the State of Alabama
for a period of two hours or longer in possession of any retailer or for a period of 36 hours
or longer in possession of any wholesaler or distributor not having affixed to the package,
as defined in this chapter, the stamps, crowns or lids as provided by law are hereby declared
to be contraband goods, and the same may be seized by the board or its agents or by any peace
officer of the State of Alabama without a warrant, and the said goods shall be delivered to
the board for sale at public auction to the highest bidder after due advertisement, but the
board, before delivering any of said goods so seized, shall...
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40-12-390
Section 40-12-390 Definitions. The following words and phrases, when used in this article,
shall have the following meanings: (1) COMMISSIONER. The state Commissioner of Revenue. (2)
DEPARTMENT. The Department of Revenue. (3) DISTRIBUTOR. Any person engaged in the business
of selling or distributing new motor vehicles to new motor vehicle dealers. (4) FACILITATOR.
Any person or his or her designee who facilitates an off-site sale licensed under Section
40-12-395. The term may include the owner of the property where the off-site sale is being
conducted. (5) MANUFACTURER. Any person engaged in the business of manufacturing or assembling
new and unused motor vehicles. (6) MASTER DEALER LICENSE. The license issued by the department
pursuant to this article. (7) MOTOR VEHICLE. Any motor vehicle as defined in Section 40-12-240,
but the term shall not include any trailer not required to have a certificate of title. (8)
MOTOR VEHICLE REBUILDER. Any person engaged in the business of making or...
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45-30-241
Section 45-30-241 Definitions. For the purposes of this part, the following terms shall have
the respective meaning ascribed by this section: (1) COUNTY. Franklin County. (2) DISTRIBUTOR.
Any person who engages in the selling of gasoline or motor fuel in this state by wholesale
domestic trade, but shall not apply to any transaction of such distributor in interstate commerce.
(3) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as kerosene oil, fuel oil, or crude
oil when used for lighting, heating, or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor
fuel, gas oil, distillate or liquefied gas, kerosene, jet fuel, or any substitutes or devices
therefor when sold, distributed, stored, or withdrawn from storage in any county for use in
the operation of any motor vehicle upon the highways of this state....
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45-39-243
Section 45-39-243 Definitions. For the purposes of this part, the following terms shall have
the respective meaning ascribed by this section: (1) COUNTY. Lauderdale County. (2) DISTRIBUTOR.
Any person who engages in the selling of gasoline or motor fuel in this state by wholesale
domestic trade, but shall not apply to any transaction of such distributor in interstate commerce.
(3) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that the term shall not be
held to apply to those products known commercially as kerosene oil, fuel oil, or crude oil
when used for lighting, heating, or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor
fuel, gas oil, distillate or liquefied gas, kerosene, jet fuel, or any substitutes or devices
therefor when sold, distributed, stored, or withdrawn from storage in any county for use in
the operation of any motor vehicle upon the highways of this state....
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45-43-244
Section 45-43-244 Definitions. For the purposes of this part, the following terms shall have
the respective meaning ascribed by this section: (1) COUNTY. Lowndes County. (2) DISTRIBUTOR.
Any person who engages in the selling of gasoline or motor fuel in this state by wholesale
domestic trade, but shall not apply to any transaction of such distributor in interstate commerce.
(3) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as kerosene oil, fuel oil, or crude
oil when used for lighting, heating, or industrial purposes. (4) MOTOR FUEL. Tractor fuel,
gas, oil, distillate or liquefied gas, kerosene, jet fuel, or any substitutes or devices therefor
when sold, distributed, stored, or withdrawn from storage in any county for use in the operation
of any motor vehicle upon the highways of this state. (5) PERSON....
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