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45-27-247.04
Section 45-27-247.04 Use of stamps; records. (a) It shall be the duty of each wholesale
dealer or jobber who sells, stores, or delivers cigarettes to retail sellers in this county
to affix to each package of cigarettes sold or delivered in the county a stamp or stamps in
the proper amounts as set forth in Section 45-27-247.02. Each wholesaler or jobber
who desires to do so may purchase stamps from the judge of probate at a 10 percent discount
on the entire amount of sale when the purchases are made in quantities of two hundred dollars
($200) or more. The discount allowed hereby shall be compensation to the wholesale dealer
or jobber for the labor of affixing the stamp or stamps to the cigarettes enumerated herein
and for the keeping of the records required by this subpart. All other persons, except such
wholesale dealers or jobbers, shall pay the full face amount for stamps, and no person, wholesaler,
jobber, or dealer shall be entitled to purchase any such number of stamps as would...
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5-19-24
Section 5-19-24 Examinations and investigations of licensees by administrator. (a) For
the purpose of determining compliance with this chapter, the administrator may, at any reasonable
time, cause an examination to be made at the licensee's place of business of the records and
transactions of such licensee. As cost of examination, the licensee shall pay the administrator
an examination fee as provided by Section 5-2A-24 which shall be collected and paid
into the special fund provided by Section 5-2A-20 and used in the supervision and examination
of licensees. Each licensee shall preserve all relevant records for a period of at least two
years after making the last entry on any transaction, and the administrator shall have free
access thereto at the licensee's place of business at all reasonable times. If the administrator
has probable cause to believe that a person has engaged in an activity which violates the
provisions of this chapter, the administrator may compel the production of...
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22-24-7
Section 22-24-7 Well driller's license - Refusal, suspension or revocation. (a) A license
may be refused or a license duly issued may be suspended or revoked, or the renewal thereof
refused by the board, if, after notice and hearing as provided in this section, it
finds that the applicant for, or holder of, such license: (1) Is unable to present evidence
of his qualifications suitable to the board; (2) Has intentionally made a material misstatement
in the application for such license; (3) Has willfully violated any provision of this chapter;
(4) Has obtained, or attempted to obtain, such license by fraud or misrepresentation; (5)
Has been guilty of fraudulent or dishonest practices; or (6) Has demonstrated lack of competence
as a driller of water wells. (b) Before any license shall be refused, or suspended or revoked,
or the renewal thereof refused, under this section, the board shall give notice of
its intention to do so by registered or certified mail to the applicant for, or holder...
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28-7-10
Section 28-7-10 Wine importer license; restrictions on sale and operation; registration
of labels; seizure of unregistered goods; monthly reports; inspection. (a) Upon applicant's
compliance with Section 28-7-6, the board shall issue to applicant an importer license
which shall authorize the licensee to import table wine manufactured outside the United States
of America into this state or for sale or distribution within this state table wine to the
board or the state, and table wine to wholesaler licensees of the board. No person shall import
table wine 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 table wine for consumption on the premises where sold; nor, unless issued a wholesale
license, sell or deliver to any retailer; nor deliver any such table wine...
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40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure
requirements; taxpayer notification. (a) The Department of Revenue, a governing body of a
self-administered county or municipality, or an agent of such a municipality or county may
not conduct an examination of a taxpayer's books and records for compliance with applicable
sales, use, rental, or lodgings tax laws except in accordance with this section and
with the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act. (b) Additional
sales, use, rental, or lodgings tax may be assessed by the Department of Revenue, a governing
body of a self-administered county or municipality, or an agent of such a municipality or
county within any applicable period allowed pursuant to Section 40-2A-7(b), even though
a preliminary or final assessment has previously been entered by the Department of Revenue,
a governing body of a self-administered county or municipality, or an agent of such a municipality...
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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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40-28-1
Section 40-28-1 Definitions. The following words, terms and phrases, where used in this
chapter, shall have the following respective meanings, except where the context clearly indicates
a different meaning: (1) T.V.A. The Tennessee Valley Authority. (2) A.B.C. The Alcoholic Beverage
Control Board. (3) A.B.C. PAYMENTS. Any moneys which are distributed by law to the several
local governments from the taxes and/or profits of the Alcoholic Beverage Control Board. (4)
BOOK VALUE. The value that T.V.A. carries on its books for its property. (5) INDUSTRIAL POWER
SALES. That power which is sold by T.V.A. directly to individual concerns as reported and
determined by T.V.A. (6) IN-LIEU-OF-TAXES PAYMENTS. Those payments made directly to the state
of Alabama and not to local governments or distributors under federal statute (16 USC, ยง831)
by T.V.A. which are in lieu of all taxes to all levels of government in Alabama. (7) PROPERTY.
The property of T.V.A. allocated to or associated with the power...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-28-1.htm - 1K - Match Info - Similar pages
41-16-21
Section 41-16-21 Contracts for which competitive bidding not required generally. (a)
Competitive bids shall not be required for utility services where no competition exists or
where rates are fixed by law or ordinance, and the competitive bidding requirements of this
article shall not apply to: The purchase of insurance by the state; contracts for the securing
of services of attorneys, physicians, architects, teachers, artists, appraisers, engineers,
or other individuals possessing a high degree of professional skill where the personality
of the individual plays a decisive part; contracts of employment in the regular civil service
of the state; purchases of alcoholic beverages only by the Alcoholic Beverage Control Board;
purchases and contracts for repair of equipment used in the construction and maintenance of
highways by the State Department of Transportation; purchases of products made or manufactured
by the blind or visually handicapped under the direction or supervision of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-16-21.htm - 4K - Match Info - Similar pages
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...
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2-23-5
Section 2-23-5 Inspection fee; tonnage report. (a) Each manufacturer or distributor
of agricultural liming materials shall report monthly to the commissioner, at the end of each
month, on forms provided by the commissioner, his or her gross sales in tons of such materials
sold in the State of Alabama for that month accompanied by a per ton inspection fee based
on tons sold during such month. The exact amount of the per ton inspection fee shall be established
by the Board of Agriculture and Industries not to exceed twenty-five cents ($.25) per ton.
In the case of a distributor's being the agent for a manufacturer at one or more locations,
it is the intent of this law that such sales be reported only once and that the fee assessed
therewith be paid only once on the same brand or type of agricultural liming material or product.
The monthly sales report of tonnage and the inspection fee due thereon shall be due and payable
to the commissioner on or before the twentieth day of each month,...
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