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28-3-6
Section 28-3-6 Furnishing of statements of consignments and deliveries of alcoholic beverages
to board by common carriers, contract carriers, etc.; carriers, etc., to permit examination
of records by board. All common carriers, contract carriers, buses and trucks transporting
alcoholic beverages may be required under regulations to be prescribed by the board to transmit
to said board a periodic statement of such consignments or deliveries of alcoholic beverages,
showing date, point of origin, point of delivery, to whom delivered and time of delivery.
All common carriers, contract carriers, buses or trucks shall permit the examination by the
board or its agents of their records relating to shipment or receipt of alcoholic beverages
at any time and place the board or its agents may deem it advisable and necessary to the enforcement
of this chapter. Inspectors or any duly authorized agents of the board, on proper identification,
may make such examination. Any person, firm, corporation,...
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40-25-11
Section 40-25-11 Statements of common carriers, contract carriers, buses, etc. All common carriers,
contract carriers, buses and trucks transporting tobacco products may be required under regulations
to be prescribed by the Department of Revenue to transmit to the Department of Revenue a periodic
statement of such consignments or deliveries of tobacco products showing date, point of origin,
point of delivery and to whom delivered, and time of delivery, and all common carriers, buses
or trucks shall permit examination by the Department of Revenue or its agents of their records
relating to shipment or receipt of tobacco products. The common carriers, buses and trucks
shall permit the examination and investigation of their records of shipment or receipts relating
to tobacco products, when and wherever it is deemed advisable and necessary by the Department
of Revenue or its agents in the enforcement of this article. Inspectors, stamp deputies and
other duly authorized agents of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-11.htm - 1K - Match Info - Similar pages
28-4-133
Section 28-4-133 Duty of common carriers, etc., to permit examination of books, records, papers,
etc., in connection with prosecutions under article, etc. In the prosecutions of violations
of this article or any law for the suppression of the evils of intemperance or the promotion
of temperance, any common carrier doing business in the State of Alabama or any person engaged
in the transportation in the state or making deliveries in this state of the liquors mentioned
in Section 28-4-120 or of other prohibited liquors and beverages is required to permit an
examination of all his books, records, papers, bills of lading and accounts pertaining to
the shipment of such liquors by any officer in this state whose duty it is to prosecute crime
or ferret out criminals, when such information is sought for the prosecution of persons charged
with or suspected of crime. (Acts 1915, No. 10, p. 39; Code 1923, §4701; Code 1940, T. 29,
§170.)...
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40-2A-3
redelegations of authority, to perform the function described in the context. (7) DEPARTMENT
or DEPARTMENT OF REVENUE. The Alabama Department of Revenue. (8) GROSS RECEIPTS TAX IN THE
NATURE OF A SALES TAX. A privilege or license tax, imposed by a municipality or county, measured
by gross receipts or gross proceeds of sale and which: (i) was in effect on or before February
25, 1997, or is an amendment to a tax which was in effect on that date; (ii) is levied against
those selling tangible personal property at retail, those operating places of amusement
or entertainment, those making street deliveries, and those leasing or renting tangible personal
property; and (iii) is due and payable to a county or municipality monthly or quarterly. (9)
FINAL ASSESSMENT. The final notice of value, underpayment, or nonpayment of any tax administered
by the department. (10) INTEREST. That amount computed under Section 40-1-44, on any overpayment
or underpayment of tax or under Section 40-2A-18 on a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-3.htm - 8K - Match Info - Similar pages
20-2-190
Section 20-2-190 Penalties; sale of ephedrine, etc.; Alabama Drug Abuse Task Force. (a) Any
person who manufactures, sells, transfers, receives, or possesses a listed precursor chemical
violates this article if the person: (1) Knowingly fails to comply with the reporting requirements
of this article; (2) Knowingly makes a false statement in a report or record required by this
article or the rules adopted thereunder; (3) Is required by this article to have a listed
precursor chemical license or permit, and is a person as defined by this article, and knowingly
or deliberately fails to obtain such a license or permit. An offense under this subsection
shall constitute a Class C felony. (b) Notwithstanding the provisions of Section 20-2-188,
a person who possesses, sells, transfers, or otherwise furnishes or attempts to solicit another
or conspires to possess, sell, transfer, or otherwise furnish a listed precursor chemical
or a product containing a precursor chemical or ephedrine or...
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37-11A-1
by the Governor, or upon its otherwise becoming a law, and when the State of Mississippi ratifies
the compact. Article III. For purposes of this compact, the following terms shall have the
following meanings: (1) Person means an individual, a corporation, a partnership, or any other
entity. (2) Railroad means a common carrier by railroad as defined in Section 1(3) of Part
I of the Interstate Commerce Act [codified as 49 U.S.C. §1(3)]. (3) Railroad properties and
facilities mean any real or personal property or interest in property which is owned,
leased, or otherwise controlled by a railroad or other person, including, without limitation,
the authority, and which are used or are useful in rail transportation service, including,
without limiting the generality of the foregoing: a. Track, roadbed, and related structures,
including rail, ties, ballast, other track materials, grading, tunnels, bridges, trestles,
culverts, elevated structures, stations, office buildings used for operating...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-11A-1.htm - 33K - Match Info - Similar pages
28-1-4
Section 28-1-4 Delivery of alcoholic beverages to persons, corporations, etc., within state
by out-of-state manufacturers, suppliers, etc. (a) The words and phrases used in this section
shall have the meanings ascribed to them in Section 28-3-1 and any acts amendatory thereof,
supplementary thereto or substituted therefor. (b) It shall be unlawful for common or permit
carriers, operators of trucks, buses or other conveyances or out-of-state manufacturers or
suppliers to make delivery of any alcoholic beverage from without the State of Alabama to
any person, association or corporation within the state, except to the Alabama Alcoholic Beverage
Control Board and to manufacturers, importers, wholesalers and warehouses licensed by the
Alabama Alcoholic Beverage Control Board to receive the alcoholic beverages so delivered.
(c) Any violation of subsection (a) of this section shall be a misdemeanor, punishable as
provided in paragraph (1) of subsection (b) of Section 28-3A-25. (d) All laws or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-1-4.htm - 1K - Match Info - Similar pages
40-2A-6
Section 40-2A-6 Government contract for examination of taxpayer's records where compensation,
etc., contingent upon tax, interest, etc., assessed or collected; violation; costs of examination.
(a) The state or any county or municipal governing authority may not enter into any contract
or arrangement for the examination of a taxpayer's books and records, written or otherwise,
with a private auditing or collecting firm, if any part of the compensation or other benefits
paid or payable to the private auditing or collecting firm is contingent upon or in any manner
related to the amount of tax, license fee, interest, court cost, penalty, or any other item
assessed against or collected from the taxpayer. Any such contract or arrangement, if made
or entered into, is void and unenforceable. Any assessment or preliminary assessment of taxes,
license fees, penalties, court costs, interest, or other items proposed or asserted by, or
based upon the recommendation of, a private auditing or...
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2-22-9
Section 2-22-9 Inspection fee; monthly statement; collection fee; disposition of fees; overpayments;
examination, review, audit of sales records. (a) There shall be paid to the commissioner for
all commercial fertilizer sold in this state for use therein or sold for importation into
this state for use therein an inspection fee established by the board not to exceed seventy-five
cents ($.75) per ton; provided, that sales to manufacturers or exchanges between them are
hereby exempted. Fees so collected, including permit fees and license fees levied under Sections
2-22-4 and 2-22-5, shall be deposited to the credit of the Agricultural Fund of the State
Treasury for the regulatory duties of the Department of Agriculture and Industries. (b) Every
person who sells commercial fertilizer in or for importation into this state for use therein,
who is licensed under Section 2-22-5 or where such person is required to procure such a license
shall file with the commissioner on forms furnished by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-22-9.htm - 3K - Match Info - Similar pages
40-19-13
Section 40-19-13 Department of Revenue to prescribe rules, etc. The Department of Revenue is
empowered and directed to collect all of the mileage taxes under this chapter. In order to
ascertain the mileage traveled in this state by motor vehicles subject to the provisions of
this chapter, the Department of Revenue shall prescribe the records to be kept and reports
to be made by said contract carriers and common carriers subject to said section; and, on
or before the fifteenth day of each month, each such carrier shall file with the Department
of Revenue, in accordance with its requirements, a statement verified under oath by the carrier,
or by a person having knowledge of the facts and duly designated therefor by the carrier,
showing the mileage traveled in this state by each motor vehicle subject to the provisions
of this chapter, operated by such carrier during the preceding calendar month, and shall,
at the time of filing of such report, pay to the Department of Revenue the mileage...
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