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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
40-12-413
Section 40-12-413 License - Fee. Every application for a license as an automotive dismantler
and parts recycler shall be accompanied by a state privilege license fee of $225 and any fee
for issuing licenses as may be otherwise prescribed by law. (Acts 1979, No. 79-756, p. 1342,
§4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-413.htm - 591 bytes - Match Info - Similar pages
40-12-415
Section 40-12-415 License - Term; renewal. Every privilege license issued to an automotive
dismantler and parts recycler under this article shall be valid for one fiscal year of the
State of Alabama, and shall be renewed on October 1 of each year. Thirty days of grace for
obtaining such license shall be allowed without penalty. Thereafter, penalties prescribed
by law for delinquent licenses shall be imposed. (Acts 1979, No. 79-756, p. 1342, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-415.htm - 757 bytes - Match Info - Similar pages
40-12-419
Section 40-12-419 Records to be kept; inspection of records. Every automotive dismantler and
parts recycler shall keep a register of all purchases and sales of motor vehicles for five
years from the date of purchase or sale, showing the make, model, year, body style, vehicle
identification number, and the name and address of the purchaser or seller. A salvage pool
shall furnish the purchaser with the make, model, year, body style, vehicle identification
number of the vehicles it sells and, if the owner is an insurance company, the salvage pool
shall furnish the purchaser with the claim number. Such registers shall be made available
for inspection by identified law enforcement officers of the state, county and municipality
of the automotive dismantler and parts recycler's business location at reasonable business
hours on business days. (Acts 1979, No. 79-756, p. 1342, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-419.htm - 1K - Match Info - Similar pages
5-19A-11
Section 5-19A-11 Licensing generally; annual fee; temporary license; when new license not required
upon change in ownership. (a) A person may not engage in business as a pawnbroker unless the
person has a valid license authorizing engagement in the business. A separate license is required
for each place of business. The supervisor may issue more than one license to a person if
that person complies with this chapter for each license. A new license or application to transfer
an existing license is required upon any change, directly or beneficially, in the ownership
of any licensed pawnshop and an application must be made to the supervisor in accordance with
this chapter. (b) When a licensee wishes to move a pawnshop to another location, the licensee
shall give 30 days written notice to the supervisor, who shall then amend the license accordingly.
(c) Each license shall remain in full force and effect until relinquished, suspended, revoked,
or expired. Every licensee, on or before each...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/5-19A-11.htm - 2K - 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
45-29-242
Section 45-29-242 Levy of tax. (a) There is hereby levied and imposed in the county, in addition
to all other taxes of every kind now imposed by law, a privilege or license tax on the sale
of any automotive vehicle, truck trailer, semitrailer, and house trailer required to be registered
or licensed with the Fayette County Judge of Probate and purchased other than at wholesale
in the county from any person, firm, or corporation which is not a licensed dealer engaged
in selling automotive vehicles, truck trailers, semitrailers, or house trailers an amount
equal to one and one-half percent of the purchase price. (b) There is hereby levied and imposed
in Fayette County, in addition to all other taxes of every kind now imposed by law, an excise
or use tax on the storage, use, or other consumption in the county of any automotive vehicle,
truck trailer, semitrailer, or house trailer required to be registered or licensed with the
Fayette County Judge of Probate and purchased other than at...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-242.htm - 3K - Match Info - Similar pages
11-51-95
Section 11-51-95 Taxpayer to be licensed for each applicable line of business. (a) Any taxpayer
engaged at one location in more than one line of business falling within separate NAICS sector
or sub-sectors, for which a business license is or may be required by the municipality in
accordance with this chapter, shall take out and pay for a license for each separate NAICS
sector or sub-sectors from which the taxpayer derived more than 10 percent of its gross receipts
during the preceding license year. Provided, however, that for each business license, the
gross receipts which shall be taxed with regard to such license shall, except as provided
in subsection (c) and other provisions of Act 2006-586, be only those gross receipts which
arise within the line of business which is the subject of the license. (b) Notwithstanding
subsection (a), a municipality may, in its discretion as evidenced by adoption of an ordinance,
increase the 10 percent gross receipts threshold to no more than 35...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-95.htm - 1K - Match Info - Similar pages
45-30-244
Section 45-30-244 Levy of tax; collection and disposition. (a) The Franklin County Commission
shall levy and impose in the county, in addition to all other taxes of every kind now imposed
by law and collect as herein provided, a privilege or license tax on the sale of any automotive
vehicle, truck trailer, semitrailer, and house trailer required to be registered or licensed
with the licensing officer of the county and purchased other than at wholesale in the county
from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive
vehicles, truck trailers, semi trailers, or house trailers an amount equal to one and one-half
percent of the purchase price. (b) There is hereby levied and imposed in Franklin County,
in addition to all other taxes of every kind now imposed by law, and the county commission
shall collect as herein provided, an excise or use tax on the storage, use, or other consumption
in the county of any automotive vehicle, truck trailer,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-244.htm - 3K - Match Info - Similar pages
45-38-241
Section 45-38-241 Levy of tax on sale of certain automotive vehicles, trailers, etc. (a) There
is hereby levied and imposed in the county, in addition to all other taxes of every kind now
imposed by law, a privilege or license tax on the sale of any automotive vehicle, truck trailer,
semitrailer, and house trailer required to be registered or licensed with the Lamar County
Judge of Probate and purchased other than at wholesale in the county from any person, firm,
or corporation which is not a licensed dealer engaged in selling automotive vehicles, truck
trailers, semitrailers, or house trailers an amount equal to one and one-half percent of the
purchase price. (b) Where any used automotive vehicle, truck trailer, semitrailer, or house
trailer is taken in trade or in a series of trades as a credit or part payment on the sale
of a new or used automotive vehicle, truck trailer, semitrailer, or house trailer, the taxes
levied by this section shall be paid on the net difference, that is,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-38-241.htm - 2K - Match Info - Similar pages
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