40-20-1
Section 40-20-1 Definitions. For the purpose of this article, the following terms shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The state Department of Revenue. (2) ANNUAL. The calendar year or the taxpayer's fiscal year, when permission is obtained from the department to use a fiscal year as a tax period in lieu of a calendar year. (3) VALUE. The sale price or market value at the mouth of the well. If the oil or gas is exchanged for something other than cash, if there is no sale at the time of severance or if the relation between the buyer and the seller is such that the consideration paid, if any, is not indicative of the true value or market price, then the department shall determine the value of the oil or gas subject to the tax hereinafter provided for, considering the sale price for cash of oil or gas of like quality. (4) OIL. Crude petroleum oil and other hydrocarbons regardless of gravity which are produced at the well in liquid form by ordinary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-1.htm - 7K - Match Info - Similar pages
40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability Program or "WRAP". (b) For the purpose of this article, the following words shall have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm, partnership, association, corporation, limited liability company, receiver, trustee, or any other entity. (4) RETAILER. A person or group of persons that have a relationship with each other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business is the sale of tangible personal property at retail, including supporting operations such as warehousing, shipping, and storage of product, and who holds a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-260.htm - 8K - Match Info - Similar pages
40-29-26
Section 40-29-26 Sale of seized property. (a) Notice of seizure. As soon as practicable after seizure of property, notice in writing shall be given by the Commissioner of Revenue or his delegate to the owner of the property (or, in the case of personal property, the possessor thereof), or shall be left at his usual place of abode or business. If the owner cannot be readily located, or has no dwelling or place of business within the state, the notice may be mailed to his last known address. Such notice shall specify the sum demanded and shall contain, in the case of real property, a description with reasonable certainty of the property seized. (b) Notice of sale. The commissioner or his delegate shall as soon as practicable after the seizure of the property give notice to the owner, in the manner prescribed in subsection (a), and shall cause a notification to be published in some newspaper published or generally circulated within the county wherein such seizure is made, or if there be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-26.htm - 5K - Match Info - Similar pages
40-9-19
Section 40-9-19 Homesteads. (a)(1) Homesteads, as defined by the Constitution and laws of Alabama, are exempt from all state ad valorem taxes. In no case shall the exemption apply to more than one person or head of the family, nor shall the exemption exceed $4,000 in assessed value or 160 acres in area for any resident of this state who is not over 65 years of age. (2) The homesteads of residents of this state, over 65 years of age, or who are retired due to permanent and total disability, regardless of age, or who are blind as defined in Section 1-1-3, regardless of age or whether such person is retired, shall be exempt from all state ad valorem taxes. (3) The state Commissioner of Revenue may define and specify the condition or state of health that makes a person "permanently and totally disabled" and may issue certificates of disability to the person as he or she may find meets such specifications. Any person who is drawing any pension or annuity from the armed services or a company...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-19.htm - 6K - Match Info - Similar pages
45-1-243.05
Section 45-1-243.05 Special provisions respecting payment of use tax; receipts and returns by registered sellers. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the use taxes herein authorized to be levied) shall at the time of making such sale, or if the storage, use, or other consumption of such tangible personal property in the county is not then subject to the taxes herein authorized to be levied, at the time such storage, use, or other consumption becomes subject to the taxes herein authorized to be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month next succeeding following the close of each quarterly period, each registered seller shall file with the State Department of Revenue a return for the then...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-243.05.htm - 3K - Match Info - Similar pages
45-10-244.05
Section 45-10-244.05 Special provisions respecting payment of use tax: receipts and returns by registered sellers. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the use taxes herein authorized to be levied) shall at the time of making such sale, or if the storage, use, or other consumption of such tangible personal property in the county is not then subject to the taxes herein authorized to be levied, at the time such storage, use, or other consumption becomes subject to the taxes herein authorized to be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month next succeeding following the close of each quarterly period, each registered seller shall file with the State Department of Revenue a return for the then...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.05.htm - 3K - Match Info - Similar pages
45-22-243.05
Section 45-22-243.05 Special provisions respecting payment of use tax; receipts and returns by registered sellers. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the use taxes herein levied) shall at the time of making such sale, or if the storage, use, or other consumption of such tangible personal property in the county is not then subject to the taxes herein levied, at the time such storage, use, or other consumption becomes subject to the taxes herein levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month next succeeding following the close of each quarterly period, each registered seller shall file with the State Department of Revenue a return for the then preceding quarterly period in such form as may be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.05.htm - 3K - Match Info - Similar pages
45-35-244.01
Section 45-35-244.01 Levy of privilege or license tax. There is hereby levied, for the period of time provided for herein, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided a privilege or license tax on account of the business activities and in the amount to be determined by the application of rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation, including the State of Alabama, the University of Alabama, Auburn University, and all other institutions of higher learning in the state, whether such institutions be denominational, state, county, or municipal institutions, and any association or other agency or instrumentality of such institutions, engaged or continuing within the county in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character, not including, however, bonds or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.01.htm - 7K - Match Info - Similar pages
45-40-245.35
Section 45-40-245.35 Special provisions respecting payment of use tax; receipts and returns by registered sellers. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county, which storage, use, or other consumption is not exempted from the use taxes herein authorized to be levied, shall at the time of making such sale, or if the storage, use, or other consumption of such tangible personal property in the county is not then subject to the taxes herein authorized to be levied, at the time such storage, use, or other consumption becomes subject to the taxes herein authorized to be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month next succeeding following the close of each quarterly period, each registered seller shall file with the State Department of Revenue a return for the then...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.35.htm - 3K - Match Info - Similar pages
45-47-244.24
Section 45-47-244.24 Receipts; quarterly returns. Every registered seller making sales of tangible personal property for storage, use, or other consumption in Marion County (which storage, use, or other consumption is not herein exempted from the tax imposed in Section 45-47-244.22) shall at the time of making such sale or if the storage, use, or other consumption of such tangible personal property in Marion County is not then taxable under this subpart, at the time such storage, use, or other consumption becomes taxable hereunder, collect the tax imposed by Section 45-47-244.21 from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month following the close of each quarterly period provided for in Section 45-47-244.23, each registered seller shall file with the State Department of Revenue a return for the preceding quarterly period in such form as may be prescribed by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.24.htm - 2K - Match Info - Similar pages
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