28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter 3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto or substituted therefor, and municipal and county licenses, there is hereby levied a privilege or excise tax on every person licensed under the provisions of 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 beer. The tax levied hereby shall be measured by and graduated in accordance with the volume of sales by such person of beer, and shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete set of records, books, and other information sufficient to allow the department to determine the correct amount of value or correct amount of any tax, license, permit, or fee administered by the department, or other records or information as may be necessary for the proper administration of any matters under the jurisdiction of the department. The books, records, and other information shall be open and available for inspection by the department upon request at a reasonable time and location. (2) The department may examine and audit the records, books, or other relevant information maintained by any taxpayer or other person for the purpose of computing and determining the correct amount of value or correct...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
11-101A-1
Section 11-101A-1 Legislative intent. It is the intent of the Legislature to authorize the several counties and municipalities in the state effectively to form public corporations whose corporate purpose shall be to provide buildings, facilities, and other property for lease to and use by the United States of America, its departments, agencies, and instrumentalities, to invest those public corporations with all powers that may be necessary to enable them to accomplish that purpose, and to authorize each county and municipality forming each public corporation to provide financial support and to take other action as may be necessary to enable the public corporation to carry out the purposes of this chapter. This chapter shall be liberally construed in conformity with this intent. (Act 2001-642, p. 1317, ยง1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-101A-1.htm - 1K - Match Info - Similar pages
22-27-5
Section 22-27-5 Authority of localities to establish charges, fees, etc., and enter into mutual agreements or contracts; approval of department; licensing of private or corporate agencies; permits and bonds; nonpayment of fees, etc. (a) Fees, etc.; mutual agreements or contracts. The county commission or municipality undertaking the responsibility for providing services to the public under this article may establish fees, charges and rates and may collect and disburse funds within cooperating areas or districts, inside or outside the corporate limits of municipalities or inside or outside of county boundaries, for the specific purpose of administering this article and providing and operating a solid waste program. Also, said county commission or public authority may enter into mutual agreements or contracts with the government bodies of other counties, municipalities, corporations or individuals, where deemed to be mutually economical and feasible, to jointly or individually collect,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-5.htm - 4K - Match Info - Similar pages
29-6-7
Section 29-6-7 Powers and duties of Legislative Council. (a) In addition to the powers otherwise provided in this chapter, the Legislative Council shall: (1) Approve budget requests, provide accounting services, make purchases, and provide mail distribution, property inventory, telephone service, electronic media services, recycling services, and building maintenance services for the Legislative Department, and all agencies and entities, respectively, therein. (2) Allocate space in the Alabama State House, including to the Senate and the House of Representatives. In carrying out its responsibilities under this subdivision, the Legislative Council may charge and collect rent from any entity allocated space in the Alabama State House at a rate set by the council. The council may establish a special fund in the State Treasury to receive funds from any source to maintain the State House property. Funds in the special fund are continuously appropriated for the exclusive use of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/29-6-7.htm - 7K - Match Info - Similar pages
11-50A-7
Section 11-50A-7 Tax exemptions; payments in lieu of taxes. All bonds, bond anticipation notes, and notes issued by the authority, the interest thereon, and the income therefrom shall be forever exempt from all taxation in the state. All income of the authority, all obligations, lease agreements, and mortgages of the authority, all conveyances by or to the authority, and all lien notices or other filings with respect to the property of the authority and the transfer thereof shall be forever exempt from any and all taxation in the state. The purchase, sale, or use of property by the authority shall be exempt from all sales, use, and license taxes levied by the state and all political subdivisions of the state. All property of the authority shall be exempt from ad valorem property taxation. Nevertheless, the authority, or any agent of the authority designated for the purpose of constructing, maintaining, or operating any project of the authority, shall pay to any validly constituted...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50A-7.htm - 3K - Match Info - Similar pages
23-1-366
Section 23-1-366 Disbursement of state appropriated funds; exception as to funds deposited in Surplus Military Fields Fund. (a) The distributions, expenditures, withdrawals, and disbursements of any state appropriated funds in the State Treasury to the credit of, or under the supervision and control of, the department as specified by this article shall be only in the amounts and for the purpose as provided in the general appropriation bill, and any and all expenses incurred by the department in the administration of laws, rules, and regulations pertaining to aeronautics shall be budgeted, allotted, and expended pursuant to Article 4 of Chapter 4 of Title 41. (b) Subsection (a) shall not be construed to apply to any funds deposited into the Surplus Military Fields Fund pursuant to any sale or lease of property deeded to the state by the United States of America. The use of funds shall be governed by any restrictions or agreements imposed by the government of the United States or its...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-366.htm - 2K - Match Info - Similar pages
23-1-64
Section 23-1-64 Disposal of surplus personal property - Department to be responsible for disposal; sale at fair market value and payment; preferences; notification by municipalities and counties. (a) Notwithstanding the provisions of Sections 41-16-120 to 41-16-125, inclusive, the State Department of Transportation shall be responsible for the distribution, transfer, or disposal of all surplus personal property owned by the department. (b) The State Department of Transportation may promulgate the administrative rules and regulations as deemed necessary to carry out this section and Sections 23-1-65 and 23-1-66, including, but not limited to, rules and regulations relating to all of the following: (1) Promotion of surplus personal property. (2) Shipment of surplus personal property. (3) Storage of surplus personal property. (4) Length of retention of surplus personal property. (5) Public auction of surplus personal property. (6) Other rules and regulations as may be necessary. (c) The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-64.htm - 2K - Match Info - Similar pages
9-15-75
Section 9-15-75 Advertising. Every proposal to make a sale or lease under this article shall be advertised for at least once a week for four weeks in advance of the date fixed for receiving bids or public auction. The advertisement shall appear at least once a week for four consecutive weeks in a newspaper of general circulation in the county or counties where the property is located, and at least one time in three other newspapers of general circulation throughout the state. Property located outside the State of Alabama shall be advertised at least one time in three newspapers of general circulation throughout the state. A copy of the proposal shall simultaneously be posted on a readily accessible public bulletin board at the main office of the Lands Division of the state Department of Conservation and Natural Resources. Persons who request notification of the sale or lease of real property by the state and who provide their mailing address with the Lands Division shall be sent notice...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-15-75.htm - 1K - Match Info - Similar pages
41-4-380
Section 41-4-380 Division created; powers and duties; director. There shall be established within the Department of Finance the Division of Leasing Management. (a) The functions, powers, and duties of the Division of Leasing Management shall be as follows: (1) To formulate a statewide leasing plan for offices and other needed lease space for the various state departments, boards, bureaus, commissions, agencies, and offices managed by the division. (2) To maintain and manage an inventory of all state leased property. (3) To review and approve or disapprove all real property leases and to make recommendations to the Director of Finance. (4) To develop and implement standards for real estate lease agreements. (5) To administer and monitor all real estate lease agreements. (6) To make recommendations and reports to the Director of Finance as to utilization of leased office space and future needs as well as other reports and recommendations as required by the Director of Finance. (7) To...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-4-380.htm - 2K - Match Info - Similar pages
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