|
40-23-25
Section 40-23-25 Person selling out or quitting business to file return; part of purchase
money to be withheld. Any person subject to the provisions hereof who shall sell out his business
or stock of goods, or shall quit business, shall be required to make out the return provided
for under Section 40-23-7 within 30 days after the date he sold out his business or
stock of goods, or quit business, and his successor in business shall be required to withhold
sufficient of the purchase money to cover the amount of said taxes due and unpaid until such
time as the former owner shall produce a receipt from the Department of Revenue showing that
the taxes have been paid, or a certificate that no taxes are due. If the purchaser of a business
or stock of goods shall fail to withhold purchase money as above provided the taxes shall
be due and unpaid after the 30-day period allowed, he shall be personally liable for the payment
of the taxes accrued and unpaid on account of the operation of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-25.htm - 1K - Match Info - Similar pages
8-21B-3
Section 8-21B-3 Definitions. The following words shall have the following meanings:
(1) DEALER. A person, corporation, partnership, or other business entity primarily engaged
in the business of retail sales or leasing of heavy equipment and heavy equipment parts and
who has an established place of business in this state. If a dealer's retail sales volume
of heavy equipment and heavy equipment parts purchased from a single supplier is greater than
70 percent of such dealer's total retail sales volume of heavy equipment and heavy equipment
parts during the 12-month period immediately prior to May 22, 2009, or the term of any dealer
agreement entered into between the supplier and such dealer after May 22, 2009, then the dealer
and such supplier shall not be subject to this chapter with respect to the dealer agreement
and transactions between them, but the dealer shall otherwise be subject to this chapter with
respect to dealer agreements and transactions with other suppliers. (2) DEALER...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-21B-3.htm - 3K - Match Info - Similar pages
8-6-3
Section 8-6-3 Registration and bonds of dealers, agents, investment advisers, etc. (a)
It is unlawful for any person to transact business in this state as a dealer or agent for
securities unless he or she is registered under this article. It is unlawful for any dealer
or issuer to employ an agent unless the agent is registered. (b) It is unlawful for any person
to transact business in this state as an investment adviser or as an investment adviser representative
unless: (1) He or she is so registered under this article; (2) His or her only clients in
this state are investment companies as defined in the Investment Company Act of 1940, other
investment advisers, broker-dealers, banks, trust companies, savings and loan associations,
insurance companies, employee benefit plans with assets of not less than $1,000,000, and governmental
agencies or instrumentalities, whether acting for themselves or as trustees with investment
control, or other institutional investors as are designated by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-6-3.htm - 12K - Match Info - Similar pages
9-11-63
Section 9-11-63 Fur dealer's license; penalty for violations. (a) Any person, firm,
association, or corporation who or which engages in the business of buying, trading, selling,
or otherwise deals in raw furs, skins, or pelts of fur-bearing animals for which a business
license is not otherwise provided in this article shall be required, before engaging in or
transacting that business, to first procure a license in the same manner and place as provided
for procuring hunting, fishing, and fur licenses and upon the following schedule: A minimum
license fee of $25.00 when the gross sales during the next preceding year amounted to $15,000.00
or less; a license fee of $50.00 when such gross sales amounted to more than $15,000.00 and
less than $30,000.00; a license fee of $100.00 when such gross sales amounted to $30,000.00
or more. Any nonresident dealer, trader, or buyer of raw furs, skins, or pelts of fur-bearing
animals who or which maintains a place of business in this state or who in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-63.htm - 2K - Match Info - Similar pages
34-35-1
Section 34-35-1 Definitions. As used in this chapter, the following terms shall have
the following meanings ascribed to them, unless the context clearly indicates otherwise: (1)
TRANSIENT MERCHANT. Any person that transacts transient business in this state either in one
locality or by traveling from place to place in this state. The term includes a merchant who
for the purpose of carrying on such business, hires, leases, uses, or occupies any building,
structure, motor vehicle, railroad car, or real property. (2) TRANSIENT BUSINESS. Any business
conducted for the sale of merchandise or services that is carried on in any building, structure,
motor vehicle, railroad car, or real property for a period of less than six months in each
year. (3) PERSON. An individual, corporation, association, partnership, or other entity. (Acts
1985, No. 85-693, p. 1114, ยง1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-35-1.htm - 1K - Match Info - Similar pages
2-21-19
Section 2-21-19 Licensing. (a) No person shall manufacture or sell a commercial feed
in this state, unless he or she has filed with the commissioner on forms provided by the commissioner,
his or her name, place of business, and location of each manufacturing facility from which
feed may be shipped within or into this state. (b) The person shall apply for and obtain from
the commissioner a license authorizing the sale and distribution of commercial feed. The application
for a license shall be accompanied by the fee hereinafter required and shall be on forms furnished
by the commissioner which shall contain such information as is necessary for the issuance
of the license. All licensing shall expire on December 31 of each year and shall be renewed
annually as of January 1 upon the filing of an application and payment of the required license
fee. The license fee shall be based upon the number of tons of commercial feed sold or distributed
in this state during the preceding 12-month period...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-21-19.htm - 5K - Match Info - Similar pages
43-2-421
Section 43-2-421 Stock in trade. (a) When any person engaged in mercantile business
dies, leaving a stock of goods, wares and merchandise, and leaving no surviving partner in
such business, the executor or administrator of his estate may sell such stock or goods, wares
or merchandise, either at public or private sale, by wholesale or retail, upon first obtaining
an order for such sale, as provided in subsection (b) of this section, from the probate
court having jurisdiction of the estate. (b) To obtain such order, the executor or administrator
must file in such court an application in writing, verified by his oath, setting forth with
reasonable certainty the kind, quantity and estimated value of such goods, wares or merchandise,
and any facts or circumstances that may render it necessary or expedient to sell the same;
and if it should appear to the court that it would benefit those interested in the estate
that such order should be made, the court must make the same, and may, in its...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/43-2-421.htm - 1K - Match Info - Similar pages
2-27-10
Section 2-27-10 License to sell. (a) Before any person sells or offers for sale any
restricted-use pesticide in this state for use therein or before any person sells such restricted
pesticide for importation into this state where such sale is directly to the user, custom
applicator, aerial applicator, or pest-control operator, the person shall apply for and obtain
from the commissioner an annual license which authorizes the sale of restricted-use pesticides
to persons who have been issued certified pesticide-use permits as required by Section
2-27-11. The license required by this section shall be posted in a conspicuous place
in licensee's sales outlet. Application forms for this purpose shall be furnished by the commissioner,
which shall be accompanied by a license fee established by the Board of Agriculture and Industries.
All such licenses shall expire December 31 of each year and shall be renewed annually as of
January 1, upon payment of the required annual license fee. Any person...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-27-10.htm - 3K - Match Info - Similar pages
32-20-2
Section 32-20-2 Definitions. For purposes of this chapter, the following terms shall
have the meanings respectively ascribed to them in this section, except where the context
clearly indicates a different meaning: (1) DEALER. A person licensed by the Alabama Manufactured
Housing Commission as a manufactured home retailer and engaged regularly in the business of
buying, selling, or exchanging manufactured homes in this state, and having an established
place of business. (2) DEPARTMENT. The Department of Revenue of this state. (3) DESIGNATED
AGENT. Each judge of probate, commissioner of licenses, director of revenue, or other county
official in this state authorized and required by law to issue motor vehicle license tags,
unless otherwise provided by law, who may perform his or her duties under this chapter personally
or through his or her deputies, or such other persons located in this state, as the department
may designate. The term shall also mean those dealers as herein defined who...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-20-2.htm - 5K - Match Info - Similar pages
40-12-395
Section 40-12-395 License - Supplemental licenses; off-site sales. (a) A person licensed
under this article shall obtain a supplemental license for each additional place of business,
in a manner as prescribed by the commissioner and upon payment of an additional application
fee of five dollars ($5) for each additional location. The signage and other requirements
of Section 40-12-392 shall apply to each additional place of business. Only one licensed
dealer shall operate at the same place of business. (b) Notwithstanding the requirement that
sales of new and used motor vehicles shall be made only from the permanent location of the
new or used motor vehicle dealer, such dealers may conduct sales of new and used motor vehicles
from locations off-site of their permanent locations on the following conditions: (1) The
off-site sales events shall not exceed three per dealer per license year with each sale not
to exceed 10 consecutive calendar days in duration. Off-site sales of new motor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-395.htm - 5K - Match Info - Similar pages
|