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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns,
maintains or keeps in this state a manufactured home as defined according to subsection (n)
of this section, except a manufactured home that constitutes a part of the inventory
of a manufacturer or dealer, shall pay an annual registration fee of $24 for an owner occupied
single wide (one transportable module) manufactured home, $48 for an owner occupied double
wide or larger (two or more transportable modules) manufactured home, $48 for a commercial
single wide (one transportable module) manufactured home, or $96 for a commercial double wide
or larger (two or more transportable modules) manufactured home, provided, however, that any
manufactured home 10 years of age or greater but less than 20 years of age shall pay 75 percent
of the above stated fees, and any manufactured home 20 years of age or greater shall pay 50
percent of the above stated fees; and upon payment thereof such owner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-255.htm - 15K - Match Info - Similar pages
11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle
decals; determination of gross receipts; construction with other provisions. (a) Every taxpayer
required to purchase a business license under this chapter shall: (1) Purchase a business
license for each location at which it does business in the municipality, except as otherwise
provided by the municipality. (2) Except as provided in Section 11-51-193, with 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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection,
except where the context clearly indicates a different meaning: (1) PERSON. Any natural person,
firm, partnership, association, corporation, receiver, trust, estate, or other entity, or
any other group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County,
Alabama. (3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person
with the object of gain, profit, benefit, or advantage, either direct or indirect to such
person. (4) GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of
tangible personal property, without any deduction on account of the cost of the property so
leased or rented, the cost of materials used, labor, or service cost, interest paid or any
other expenses whatsoever, and without any deduction on account of loss and shall also...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.40.htm - 13K - Match Info - Similar pages
40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division
and from the computation of the amount of the tax levied, assessed, or payable under this
division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline
as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
32-5-192
Section 32-5-192 Implied consent; when tests administered; suspension of license or
permit to drive, etc., for refusal to submit to test. (a) Any person who operates a motor
vehicle upon the public highways of this state shall be deemed to have given his consent,
subject to the provisions of this division, to a chemical test or tests of his blood, breath
or urine for the purpose of determining the alcoholic content of his blood if lawfully arrested
for any offense arising out of acts alleged to have been committed while the person was driving
a motor vehicle on the public highways of this state while under the influence of intoxicating
liquor. The test or tests shall be administered at the direction of a law enforcement officer
having reasonable grounds to believe the person to have been driving a motor vehicle upon
the public highways of this state while under the influence of intoxicating liquor. The law
enforcement agency by which such officer is employed shall designate which of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-5-192.htm - 6K - Match Info - Similar pages
32-6-49.3
Section 32-6-49.3 Definitions. Notwithstanding any other provision of this article,
the following definitions shall be applicable unless the context clearly indicates otherwise:
(1) ALCOHOL. a. Beer, ale, port, or stout and other similar fermented beverages (including
sake or similar products), of any name or description containing one-half of one percentum
or more of alcohol by volume, brewed or produced from malt, wholly or in part, or from any
substitute therefor; b. Wine of not less than one-half of the percentum of alcohol by volume;
or c. Any substance containing any form of alcohol, including, but not limited to, ethanol,
methanol, propanol, and isopropanol. (2) ALCOHOL CONCENTRATION. a. The number of grams of
alcohol per 100 milliliters of blood; or b. The number of grams of alcohol per 210 liters
of breath; or c. The number of grams of alcohol per 67 milliliters of urine. (3) COMMERCIAL
DRIVER LICENSE. (CDL) means a license issued in accordance with the requirements of this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-49.3.htm - 6K - Match Info - Similar pages
40-12-264
Section 40-12-264 Time limit for purchase of tags or plates; dealer plates; manufacturer
plates. (a) Any person, including a motor vehicle dealer, acquiring a new or used motor vehicle
may be granted a grace period of 20 calendar days from date of acquisition to procure a license
tag or plate. (b) Notwithstanding Section 32-6-65, a new or used motor vehicle dealer
who has a current regulatory license required under this article and a dealer license as required
by Section 40-12-51 or Section 40-12-169 may purchase dealer license plates
from the department upon presentation of the current licenses and payment of the fee for a
private passenger automobile as provided in subdivision (1) of subsection (a) of Section
40-12-242 and subsection (a) of Section 40-12-273 per dealer plate. An additional two
dollar ($2) issuance fee shall also be collected by the department. A new or used motor vehicle
dealer that has a current regulatory license required under this article and a dealer license
as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-264.htm - 10K - Match Info - Similar pages
13A-8-170
Section 13A-8-170 Violation and penalties. (a) No person shall drive his or her motor
vehicle off the premises of an establishment where gasoline is offered for retail sale after
dispensing gasoline into the fuel tank of his or her motor vehicle if the person fails to
remit payment or make an authorized charge for the gasoline that was dispensed. (b) A person
who violates this section shall be guilty of a Class A misdemeanor. (c) The driver's
license of a person convicted for a second or subsequent offense of violating this section
shall be suspended as follows: (1) On a second conviction, the driver's license of the person
shall be suspended for a period of six months. (2) On a third or subsequent conviction, the
driver's license of the person shall be suspended for a period of one year. (d) The person
shall submit the driver's license to the court upon conviction and the court shall forward
the driver's license to the Alabama State Law Enforcement Agency. (Act 99-567, p. 1219, ยง1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-8-170.htm - 1K - Match Info - Similar pages
32-6-49.9
Section 32-6-49.9 Application for commercial driver license, learner's permit, or instruction
permit; fees; Selective Service registration. (a) An application for a commercial driver license
or learner's permit shall be processed as provided in this section. The application
for a commercial driver license, learner's permit, or commercial driver instruction permit
shall include all of the following: (1) The full name and current mailing address of the person,
including his or her residential address, if different. (2) A physical description of the
person including sex, height, weight, eye and hair color. (3) Date of birth. (4) The applicant's
Social Security number. (5) The person's signature. (6) The person's color photograph. (7)
Certifications including those required by 49 C.F.R. part 383.71 (a). (8) Any other information
required by the department. (9) A signed consent to release driving record information. The
application shall be accompanied by an application fee of twenty-five...
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