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32-6-60
Section 32-6-60 Licensing, registration, etc., staggered - Implementation period. Effective
from and after October 1, 1980, the licensing, registration, and ad valorem taxation of motor
vehicles in compliance with the laws of the State of Alabama shall be on a staggered basis.
Provided, however, the actual distribution of the license plates described in Sections 32-6-63
and 32-6-64 shall begin from and after January 1, 1982. For the fiscal year 1981 the license
plates used for the previous five years as set out in Section 32-6-50, shall continue to be
used in the same manner as used in the past five years. An appropriate 1981 tab, disc, or
other device suitable for attaching to the motor vehicle tag or plate shall be issued upon
the payment of the annual license tax prescribed by law for the 1981 fiscal year. While the
actual issuance of license plates described in Sections 32-6-63 and 32-6-64, on a staggered
basis shall not begin until January 1, 1982, the licensing, registration, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-60.htm - 2K - Match Info - Similar pages
40-12-156
Section 40-12-156 Sewing machines. Each person selling or delivering sewing machines, either
in person or through agents, shall pay $25 annually to the state for each county in which
he may sell or deliver sewing machines. For each motor vehicle used in delivering or displaying
the same, an additional license shall be paid to the state of $10; provided, that a merchant
carrying sewing machines as a part of his stock in trade and whose principal business is not
selling sewing machines shall not be required to pay this license. (Acts 1935, No. 194, p.
256; Code 1940, T. 51, §587.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-156.htm - 893 bytes - 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 ($5) for each additional location. The signage and other requirements of Section
40-12-392 shall apply to each additional place of business. Only one licensed dealer shall
operate at the same place of business. (b) Notwithstanding the requirement that sales of new
and used motor vehicles shall be made only from the permanent location of the new or used
motor vehicle dealer, such dealers may conduct sales of new and used motor vehicles from locations
off-site of their permanent locations on the following conditions: (1) The off-site sales
events shall not exceed three per dealer per license year with each sale not to exceed 10
consecutive calendar days in duration. Off-site sales of new motor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-395.htm - 5K - Match Info - Similar pages
45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke County. (b) As
used in this section, state sales and use tax means the tax imposed by the state sales and
use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4,
40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission of Clarke County
may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts
license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts.
Notwithstanding the foregoing, the amount of the tax authorized to be levied upon each person,
firm, or corporation engaged in the business of selling at retail machines used in mining,
quarrying, compounding, processing, and manufacturing of tangible personal property, farm
machinery, and any parts of such machines or any motor vehicle, truck...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-244.htm - 7K - Match Info - Similar pages
45-25-242.40
Section 45-25-242.40 Definitions. The term "gasoline" as used in this subpart shall
include gasoline, naptha and other liquid motor fuels or any devices or substitutes therefor
commonly used in internal combustion engines, provided that nothing contained in this subpart
shall apply to those products commonly known as kerosene oil, fuel oil, and crude oil used
for lighting or heating purposes. The term "person" means and includes every person,
corporation, copartnership, company, agency, or association, singular or plural. The term
"distributor" shall include any person who shall engage in the selling of gasoline
as herein defined in DeKalb County, by wholesale, in domestic trade, but shall not apply to
any transaction by such distributor in interstate commerce. The term "retail dealer"
shall include any person herein defined as the distributor who is also engaged in the sale
of gasoline as herein defined at any place in DeKalb County in broken quantities. The term
"storer" as used...
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45-25-242
Section 45-25-242 Definitions. The term "gasoline" as used in this subpart shall
include gasoline, naptha and other liquid motor fuels or any devices or substitutes therefor
commonly used in internal combustion engines, provided that nothing contained in this subpart
shall apply to those products commonly known as kerosene oil, fuel oil, and crude oil used
for lighting or heating purposes. The term "person" means and includes every person,
corporation, copartnership, company, agen¬cy, or association, singular or plural. The term
"distributor" shall include any person who shall engage in the selling of gasoline
as herein defined in DeKalb County, by wholesale, in domestic trade, but shall not apply to
any transaction by such distributor in interstate commerce. The term "retail dealer"
shall include any person herein defined as the distributor who is also engaged in the sale
of gasoline as herein defined at any place in DeKalb County in broken quantities. The term
"storer" as used...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-242.htm - 1K - Match Info - Similar pages
32-9-1
Section 32-9-1 Trailers. Trailers, when used in a truck tractor-semitrailer-trailer combination
may be operated on the national system of interstate and defense highways and other highways
upon designation by the Director of Transportation and final approval by the Governor. The
Director of Transportation shall, at a minimum, designate those highways necessary to cause
the State of Alabama to be in compliance with the Federal Surface Transportation Assistance
Act of 1982. Except as provided above, no person shall operate any trailer, as defined in
this title, on any highway unless such trailer is operated for the purpose of constructing
highways or other facilities of the state or a political subdivision thereof. The Department
of Transportation is authorized to regulate the movement of such trailers from one job to
another by special permits issued in the same manner as permits are issued under Section 32-9-29.
No trailer or semitrailer of any kind shall be used for the hauling of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-9-1.htm - 2K - Match Info - Similar pages
40-12-171
Section 40-12-171 Transfer of freight. Each person transferring freight, not including household
goods, using more than one vehicle for hire in cities or towns or in the police jurisdiction
thereof shall pay a license tax of $10 for each vehicle in excess of one. This section shall
not apply to vehicles owned by motor carriers coming within the provisions of Sections 37-3-1
through 37-3-34 and 40-19-1 through 40-19-17 nor shall it apply to vehicles owned by any railroad
company or express company. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §607; Acts 1949,
No. 606, p. 938.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-171.htm - 892 bytes - Match Info - Similar pages
40-12-392
Section 40-12-392 License - Applications; inspection of records; restrictions on sales; liability
insurance. (a) The application for a master dealer license shall be in such form and shall
be subject to such rules as may be prescribed by the commissioner. An application shall be
verified by the oath or affirmation of the applicant. If the applicant is a sole proprietorship,
the application shall contain the name and residence of the applicant. If the applicant is
a partnership, the application shall contain the names and residences of each partner. If
the applicant is a corporation, the application shall contain the names and residences of
the officers and directors. If the applicant is a new motor vehicle dealer, or used motor
vehicle dealer in this state, the application shall contain the state sales tax number assigned
to the applicant. The application shall enumerate the number of new and used vehicles sold
during the previous calendar year; describe the exact location of the place...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-392.htm - 4K - Match Info - Similar pages
40-17-326
Section 40-17-326 Taxable activities; terminal operators deemed suppliers; tax to be added
to selling price of motor fuel. (a) A tax is imposed on the removal within this state of motor
fuel from the terminal using the terminal rack, other than by bulk transfer. The supplier
shall collect the tax imposed by this article from the person who orders the withdrawal at
the terminal rack. (b) Subject to Section 40-17-340, a tax is imposed at the time motor fuel
is imported into this state, other than by a bulk transfer, for delivery to a destination
in this state. The supplier or permissive supplier shall collect the tax imposed by this article
from the person who imports the motor fuel into this state. If the seller is not a supplier
or permissive supplier, then the person who imports the motor fuel into this state shall pay
the tax. (c) A tax is imposed on the sale or transfer of motor fuel in the bulk transfer/terminal
system in this state by a supplier to a person who is not registered...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-326.htm - 3K - Match Info - Similar pages
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