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28-3A-7
Section 28-3A-7 Importer license; issuance; restrictions on sales; registration of labels;
seizure of unregistered goods; monthly reports; inspections. (a) Upon applicant's compliance
with the provisions of this chapter and the regulations made thereunder, the board shall issue
to applicant an importer license which shall authorize the licensee to import alcoholic beverages
manufactured outside the United States of America into this state or for sale or distribution
within this state of liquor and wine to the board or the state, and table wine and beer to
wholesaler licensees of the board. No person shall import alcoholic beverages manufactured
outside the United States into this state or for sale or distribution within this state or
to the state, the board or any licensee of the board, unless such person shall be granted
an importer license issued by the board. (b) An importer licensee shall not sell any alcoholic
beverages for consumption on the premises where sold; nor, unless...
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40-17-170
Section 40-17-170 Definitions. For the purpose of this article, the following terms shall have
the meanings respectively ascribed by this section: (1) LUBRICATING OIL. Any devices or substitutes
therefor, commonly used in lubricating or oiling engines, bearings, journals, axles, hubs,
and other parts of machinery; provided, that nothing contained in this article shall be held
to apply to those products known commercially as "kerosene oil," "fuel oil,"
or "crude oil." (2) PERSON. Persons, corporations, copartnerships, companies, agencies,
or associations, singular or plural. (3) DISTRIBUTOR. Any person or manufacturer who engages
in the selling of lubricating oil in this state by wholesale domestic trade, but shall not
apply to any transaction by such distributor in interstate commerce. (4) RETAIL DEALER. Any
person herein defined as distributor who is also engaged in the selling of lubricating oils
in this state at any place in this state in broken quantities. (5) STORER. Any person...
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45-44-242.01
Section 45-44-242.01 Definitions. For the purposes of this part, the following terms shall
have the following meanings: (1) COUNTY COMMISSION. The County Commission of Macon County.
(2) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state
and not in interstate commerce by wholesale domestic trade. (3) GASOLINE. Gasoline, naphtha,
and other liquid motor fuels or any device or substitute therefor which is commonly used in
internal combustion engines. The term shall not include 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 the county for use in the operation of any motor vehicle on the highways of
this state. (5) PERSON. Persons, corporations, partnerships, companies,...
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45-36-243
Section 45-36-243 Definitions. For the purposes of this part, the following terms shall have
the respective meaning ascribed by this section: (1) COUNTY. Jackson County. (2) DISTRIBUTOR.
Any person who engages in the selling of gasoline or motor fuel, as herein defined, in Jackson
County 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, 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...
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45-39-92.40
Section 45-39-92.40 Definitions. For the purposes of this subpart, the following terms shall
have the respective meaning ascribed by this section: (1) AUTHORIZED MUNICIPALITIES. The Cities
of Sheffield, Tuscumbia, Muscle Shoals, Cherokee, Littleville, Leighton, Florence, Rogersville,
Killen, Anderson, Lexington, St. Florian, and Waterloo. (2) COUNTY. Lauderdale County which
is authorized to levy excise taxes pursuant to this subpart. (3) 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. (4) 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. (5) LOCAL PUBLIC...
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8-21B-3
Section 8-21B-3 Definitions. The following words shall have the following meanings: (1) DEALER.
A person, corporation, partnership, or other business entity primarily engaged in the business
of retail sales or leasing of heavy equipment and heavy equipment parts and who has an established
place of business in this state. If a dealer's retail sales volume of heavy equipment and
heavy equipment parts purchased from a single supplier is greater than 70 percent of such
dealer's total retail sales volume of heavy equipment and heavy equipment parts during the
12-month period immediately prior to May 22, 2009, or the term of any dealer agreement entered
into between the supplier and such dealer after May 22, 2009, then the dealer and such supplier
shall not be subject to this chapter with respect to the dealer agreement and transactions
between them, but the dealer shall otherwise be subject to this chapter with respect to dealer
agreements and transactions with other suppliers. (2) DEALER...
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28-3-184
Section 28-3-184 Tax levied; collection; disposition of funds. (a) Levy. In addition to the
licenses provided for by Chapter 3A of this title, there is hereby levied a privilege or excise
tax on every person licensed under the provisions of said Chapter 3A who sells, stores or
receives for the purpose of distribution, to any person, firm, corporation, club or association
within the State of Alabama any malt or brewed beverages. The tax levied hereby shall be measured
by and graduated in accordance with the volume of sales by such person of malt or brewed beverages,
and shall be an amount equal to $.05 for each 12 fluid ounces or fractional part thereof.
(b) Collection. The tax levied by subsection (a) of this section shall be collected by the
Alabama Alcoholic Beverage Control Board and said tax shall be added to the sales price of
all malt or brewed beverages sold, and shall be collected from the purchasers. It shall be
unlawful for any person, firm, corporation, club or association...
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40-12-172
Section 40-12-172 Transient dealers. Each person doing business as a transient dealer as defined
in this section and who does not pay the privilege license under Section 40-12-73 or the license
permit under Section 40-25-19 shall pay an annual license tax to the state of $30. The payment
of one state license shall authorize such transient dealer to engage in such business in any
county in the state upon the payment of a county license of $5 in each such county. When used
in this section, the words "transient dealer" shall be held to include any person
or persons who shall be embraced in any of the following classifications: All persons acting
for themselves or as an agent, employee, salesman or in any capacity for another, whether
as owner, bailee or other custodian of goods, wares, and merchandise and going from person
to person, dealer to dealer, house to house or place to place and selling or offering to sell,
exchanging or offering to exchange, for resale by a retailer, any goods,...
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45-2-244.030
Section 45-2-244.030 Definitions. For the purposes of this subpart, the following terms shall
have the respective meaning ascribed by this section: (1) COUNTY. Baldwin County which has
levied excise taxes pursuant to the provisions of this subpart. (2) 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. (3) MOTOR FUEL. Diesel oil, tractor
fuel, gas oil, distillate or liquefied gas, kerosene, and 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. (4) PERSON. Persons, corporations,
copartnerships, companies, agencies, associations, incorporated or otherwise, singular...
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45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following terms have the
meanings here given them: (1) COUNTY. Any county now or hereafter subject to this subpart.
(2) COUNTY GOVERNING BODY. The county board of revenue, the county commission, or other like
body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director of the county
department of revenue, the license commissioner, or judge of probate of the county, or any
other public officer performing like duties in the county. (4) SECTION 3 AS AMENDED IN 1979.
Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL UNBROKEN PACKAGE POLICY. The
state policy in effect when the original Section 3 of Act 388 of the 1965 Regular Session
was approved in August 1965, prohibiting licensees from selling or keeping for sale liquor
or wine except in an original unbroken package. (6) THE 1979 AMENDMENT. The act the Legislature
of Alabama adopted during its Regular Session of 1979 amending the original...
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