45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.20.htm - 14K - Match Info - Similar pages

45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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40-17-350
Section 40-17-350 Transportation of motor fuel; inspections. (a) Each person operating a refinery
or terminal in Alabama shall prepare and provide to the driver of every highway vehicle receiving
motor fuel at the facility a shipping document setting out on its face the destination state
as represented to the terminal operator by the shipper or the shipper's agent. Failure to
comply with this subsection may result in a department imposed penalty of not less than five
hundred dollars ($500) nor more than one thousand dollars ($1,000), to be multiplied by the
sum of the current violation plus prior violations of this subsection. (b) Every person transporting
motor fuel in Alabama in a highway vehicle other than in its supply tank shall carry on board
a shipping document issued by the facility where the motor fuel was obtained. The shipping
document shall set out on its face the state of destination of the motor fuel transported
in the highway vehicle. Violation of this subsection...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-350.htm - 14K - Match Info - Similar pages

45-35-21
Section 45-35-21 Regulation and sale of alcoholic beverages. (a) It shall be unlawful for any
person, firm, corporation or association to sell or offer for sale any spirituous or vinous
liquors in Houston County except at Alabama Alcoholic Beverage Control liquor stores and at
retail liquor establishments within the corporate limits of the City of Dothan in Houston
County and licensed by the general laws of the State of Alabama and also licensed by the City
of Dothan as herein provided. (b) Each licensee of the City of Dothan under this section,
in order to be eligible for the license, shall meet all of the licensing prerequisites and
requirements of the general laws of the State of Alabama and the rules and regulations of
the Alabama Alcoholic Beverage Control Board. It shall be unlawful for any licensee of the
City of Dothan, licensed pursuant to this section, to sell or offer for sale any spirituous
or vinous liquors without a state and a city license for such privilege. (c) Nothing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-21.htm - 3K - Match Info - Similar pages

28-4-20
Section 28-4-20 Sale, offer for sale, possession, barter, exchange, etc., of prohibited liquors
and beverages. It shall be unlawful for any person, firm or corporation or association within
this state to sell, offer for sale, keep or have in possession, barter, exchange or to give
away, furnish at a public place or elsewhere or otherwise dispose of the prohibited liquors
and beverages described in this chapter or any of them in any quantity, except as provided
in this chapter, or to accept the delivery of or to receive or to have in possession or possess
in this state any of said prohibited liquors and beverages as defined by the laws of the State
of Alabama in any quantity whatsoever. (Acts 1915, No. 1, p. 1; Acts 1919, No. 7, p. 6; Code
1923, §4621; Code 1940, T. 29, §98.)...
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28-4-290
Section 28-4-290 Advertisement and sale by sheriff, etc., of vehicle, animal, etc., seized
for illegal transportation of liquor or beverages where owner, etc., cannot be ascertained;
rights in seized vehicles, animals, etc., disposed of upon such sale by sheriff or sale by
court in condemnation proceedings. Any sheriff or other officer who seizes or comes into possession
of such vehicle, animal or property illegally used for the transportation of liquor or beverages
within or into the state and does not know or cannot ascertain the possessor or owner thereof
shall advertise and sell the same according to the rules for selling personal property under
execution, and both the court in condemnation proceedings and the said officer on advertisement
shall sell the right of all interested persons in and to said conveyances, vehicles and other
property who aided or assisted in the illegal transportation or who had knowledge or notice
thereof or could by reasonable diligence have obtained...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-4-290.htm - 1K - Match Info - Similar pages

28-4-292
Section 28-4-292 Advertisement and sale of receptacles, etc., of prohibited liquors and beverages.
All vessels and receptacles of prohibited liquors and beverages such as handbags, suitcases
or trunks, which have been seized in law enforcement and which are in the custody of any person
or officer, after conviction of the parties from whom seized of the violation of the law in
respect thereto, shall be sold after notice of sale by advertisement in a newspaper published
in the county for 10 days in a daily paper or for two issues in a weekly paper. The proceeds
of the sale shall be paid into the municipal treasury, if sale is made by a municipal officer
or custodian of such contraband seized by municipal officers, or to the law-enforcement fund
in the State Treasury if made by any other officer or custodian. (Acts 1919, No. 7, p. 6;
Code 1923, §4783; Code 1940, T. 29, §252.)...
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28-4-321
Section 28-4-321 Contents and sufficiency of charges in indictments, complaints, affidavits,
etc., for sale, offer for sale, possession, etc., of prohibited liquors and beverages, etc.,
generally; proof of charges generally; admissibility in evidence of testimony of persons purchasing,
etc., prohibited liquors and beverages, etc.; immunity from prosecution of persons testifying
as to violations of chapter, etc. In an indictment, complaint or affidavit for selling, offering
for sale, keeping for sale or otherwise disposing of spirituous, vinous or malt liquors, it
is sufficient to charge that the defendant sold, offered for sale, kept for sale or otherwise
disposed of spirituous, vinous or malt liquors contrary to law, and in an indictment, complaint
or affidavit for selling, offering for sale, keeping for sale or otherwise disposing of prohibited
liquors and beverages, it is sufficient to charge that the defendant sold, offered for sale,
kept for sale or otherwise disposed of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-4-321.htm - 2K - Match Info - Similar pages

28-4-285
Section 28-4-285 Conveyances, vehicles of transportation or animals used for illegal conveyance
of prohibited liquors and beverages declared contraband and forfeited to state; seizure of
said conveyances, etc., and reporting thereof by sheriffs, etc., finding same; confiscation
and condemnation generally. All conveyances and vehicles of transportation of any kind, whether
on the waters of the state, under the waters, on land or in the air, including any animals
that may be used in such transportation, whether hitched or not hitched to any vehicle so
illegally used, together with all harness and other accessories employed in such illegal transportation,
which have been or are used for the illegal conveying of any prohibited liquors or beverages
into this state or from one point in the state to another point within the state shall be
contraband and shall be forfeited to the State of Alabama, and shall be seized by any sheriff
or any other person acting under authority of law in the...
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28-4-50
Section 28-4-50 Manufacture, sale, possession, etc., of still, etc., for manufacture of prohibited
liquors or beverages. It shall be unlawful for any person, firm or corporation in this state
to manufacture, sell, give away or have in possession any still, apparatus, appliance or any
device or substitute therefor to be used for the purpose of manufacturing any prohibited liquors
or beverages. (Acts 1919, No. 737, p. 1086; Code 1923, §4656; Code 1940, T. 29, §131.)...

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