|
40-12-87
Section 40-12-87 Cottonseed oil mills, cotton mills, factories, etc. Every person operating
a cottonseed oil mill; cotton mill; cloth mill; towel factory; garment factory; yarn mill;
hosiery mill; peanut mill; peanut oil mill; peanut shelling plant; paper mill; pulp mill;
mill manufacturing sheeting, rugs, bags, hats, cement, carpets, lime, plaster, soap, chemical,
acid (other than fertilizer) explosive; and all mills manufacturing any finished or semifinished
products of tobacco, thread, yarn, cloth, fur, felt, nylon, paper, jute, rubber, iron, iron
ore, copper, brass, tin, coal, coke, sand, cement, glass, clay, slag, aluminum, bauxite, ore,
grain, other than what is commonly called a grist mill, oats, corn, rye, synthetic rubber,
stone, oil, crude oil, tar, resin, asphalt, paraffin, plastics, fibers, straw, cellulose,
or other factory where materials are woven, made, or assembled shall pay the following license
tax: $10 where the investment for plant, equipment, supplies, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-87.htm - 2K - Match Info - Similar pages
40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section the following
terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary
meaning of the words, except that mining activities or the transportation of materials used
in or produced by mining or forestry activities shall not be construed to be included; (2)
HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction
purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds,
but not including inventory on hand for sale by duly licensed equipment dealers. (b) The subjects
of ad valorem taxation, except as exempted by law, shall be as follows: (1) Every piece, parcel,
tract, or lot of land in this state, including therein all things pertaining to such land,
and all structures and other things so annexed or attached thereto as to pass to a vendee
by conveyance of such land; and every separate or special...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-11-1.htm - 11K - Match Info - Similar pages
40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
7-9A-102
Section 7-9A-102 Definitions and index of definitions. (a) Article 9A definitions. In this
article: (1) "Accession" means goods that are physically united with other goods
in such a manner that the identity of the original goods is not lost. (2) "Account,"
except as used in "account for," means a right to payment of a monetary obligation,
whether or not earned by performance, (i) for property that has been or is to be sold, leased,
licensed, assigned, or otherwise disposed of, (ii) for services rendered or to be rendered,
(iii) for a policy of insurance issued or to be issued, (iv) for a secondary obligation incurred
or to be incurred, (v) for energy provided or to be provided, (vi) for the use or hire of
a vessel under a charter or other contract, (vii) arising out of the use of a credit or charge
card or information contained on or for use with the card, or (viii) as winnings in a lottery
or other game of chance operated or sponsored by a State, governmental unit of a State, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/7-9A-102.htm - 29K - Match Info - Similar pages
11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals;
determination of gross receipts; construction with other provisions. (a) Every taxpayer required
to purchase a business license under this chapter shall: (1) Purchase a business license for
each location at which it does business in the municipality, except as otherwise provided
by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers
subject to state licensing board oversight, be classified into one or more of the following
2002 North American Industrial Classification System ("NAICS") sectors and applicable
sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE
SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION
111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat
Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
35-12-71
Section 35-12-71 Definitions. As used in this article, unless the context otherwise requires,
the following terms shall have the meanings respectively ascribed to them by this section:
(1) APPARENT OWNER. A person whose name appears on the records of a holder as the person entitled
to property held, issued, or owing by the holder. (2) BUSINESS ASSOCIATION. A corporation,
joint stock company, investment company, partnership, unincorporated association, joint venture,
limited liability company, business trust, trust company, safe deposit company, financial
organization, insurance company, mutual fund, utility, or other business entity consisting
of one or more persons, whether or not for profit. (3) DOMICILE. The state of incorporation
of a corporation and the state of the principal place of business of a holder other than a
corporation. (4) FINANCIAL ORGANIZATION. A savings and loan association, building and loan
association, industrial loan organization, credit union, cooperative bank,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-12-71.htm - 6K - Match Info - Similar pages
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
40-12-165
Section 40-12-165 Syrup and sugar factories. Each person operating or conducting a factory,
plant or refinery where syrup or sugar is made, manufactured or refined shall pay a license
tax based on the capital invested in plant, equipment, finished materials and raw materials,
as follows: Where the capital so invested is over $100,000, $100; where the capital so invested
is over $75,000 and not exceeding $100,000, $75; where the capital so invested is over $50,000
and not exceeding $75,000, $50; where the capital so invested is over $25,000 and not exceeding
$50,000, $40; where the capital so invested is over $10,000 and not exceeding $25,000, $25;
where the capital so invested is over $5,000 and not exceeding $10,000, $15; where the capital
so invested is over $2,000 and not exceeding $5,000, $10; and where the capital so invested
is over $1,000 and not exceeding $2,000, $5. (Acts 1935, No. 194, p. 256; Code 1940, T. 51,
§599.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-165.htm - 1K - Match Info - Similar pages
40-12-90
Section 40-12-90 Creosoting, etc. Each person operating a creosoting or other preservative
treatment plant, where crossties, crossarms, poles, posts, or other lumber or timbers are
creosoted or treated shall pay a license tax based on the capital invested in such plant for
equipment, raw materials, finished materials, supplies, realty, and all personalty, as follows:
Where the capital invested is less than $5,000, $20 for the state and $10 for the county;
where the capital invested is $5,000 and less than $25,000, $50 for the state and $25 for
the county; where the capital invested is $25,000 and less than $50,000, $75 for the state
and $37.50 for the county; where the capital invested is $50,000 or over, $100 for the state
and $50 for the county. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §502; Acts 1943, No.
419, p. 385.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-90.htm - 1K - Match Info - Similar pages
41-4-8
Section 41-4-8 Powers and duties of department as to educational and eleemosynary institutions.
(a) With respect to all state educational or eleemosynary institutions which are governed
by a board of trustees or other similar governing body, the Department of Finance shall have
the following powers and duties only: (1) To make all budget allotments to such institutions.
(2) To require the furnishing of all information concerning such institutions insofar as necessary
in the preparation of the general revenue bill. (3) To maintain perpetual inventories of all
furniture, fixtures, supplies, materials, equipment and other similar personal property on
hand, or as may have been or as may be assigned to such institutions, and to make such periodic
examinations of such property as may be necessary. (4) To examine and audit, as provided by
law, the records and accounts of all such institutions. (5) To perform all functions and duties
prescribed in Sections 41-4-36, 41-4-50 and 41-4-80 insofar...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-4-8.htm - 2K - Match Info - Similar pages
|