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40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed to them in this section: (1) PERSON or COMPANY. Any individual,
firm, company, partnership, association, corporation, receiver or trustee, or any other group
or combination acting as a unit, and the plural as well as the singular number, unless the
intention to give a more limited meaning is disclosed by the context. (2) DEPARTMENT. The
Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue
of the State of Alabama. (4) WHOLESALE SALE or SALE AT WHOLESALE. Any one of the following:
a. A sale of tangible personal property by wholesaler to licensed retail merchants, jobbers,
dealers or other wholesalers for resale and does not include a sale by wholesalers to users
or consumers, not for resale. b. A sale of tangible personal property or products, including
iron ore, and including the furnished container and label of such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-60.htm - 11K - Match Info - Similar pages
45-22-243.90
Section 45-22-243.90 Definitions. (a) The following words, terms, and phrases where used in
this subpart shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) CITY OF CULLMAN. The City of Cullman in the county. (2)
COMMISSIONER. The Commissioner of Revenue of the State. (3) COUNTY. Cullman County in the
State of Alabama. (4) COUNTY TREASURER. The county treasurer of the county or other officer
or entity at the time that exercises the functions of treasurer of the county. (5) FISCAL
YEAR. The period commencing on October 1 of each calendar year and ending on September 30
of the next succeeding calendar year. (6) HIGHWAY DIRECTOR. The Director of Transportation.
(7) MONTH. A calendar month. (8) MUNICIPALITIES OTHER THAN THE CITY OF CULLMAN. As of any
particular time, each incorporated municipality in the county other than the City of Cullman
which at the time exists in the county and which shall have been incorporated prior to...
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45-37-243.04
Section 45-37-243.04 Bonds or securities. (a) Any person before engaging in selling any alcoholic,
spirituous, vinous, or fermented liquors in any county subject to this subpart shall file
with the judge of probate, license commissioner, director of county department of revenue,
or other public officer performing like duties in such counties a bond in the approximate
sum of two times the average monthly tax estimated by such official which shall be due by
the applicant. The bond filed with such official shall be in such form and amount as may be
approved by such official. If a bond is filed, it shall be executed by a surety company licensed
and duly authorized to do business in Alabama, shall be payable to the county subject to this
subpart, and be conditioned upon the prompt filing of true reports, and the bond shall be
conditioned upon the payment by the applicant to the judge of probate, license commissioner,
director of county department of revenue, or other public officer...
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2-15-133
Section 2-15-133 Bonds or bond equivalents; financial statements and reports; liability for
payments. (a) No license as required under Section 2-15-132 shall be issued or renewed until
the applicant therefor shall make, execute, and thereafter maintain on file with the commissioner
a bond or a bond equivalent as provided in subsection (f) in favor of the State of Alabama
or a trustee to be approved by the commissioner to secure the performance of obligations incurred
in the State of Alabama and the payment thereof to persons from whom such dealer purchases
livestock. Except as otherwise provided in this subsection, the amount of each bond shall
be not less than the next multiple of two thousand dollars ($2,000) above the average amount
of purchases of livestock purchased either as a dealer or on an agency basis in Alabama during
a period equivalent to two business days based on the total number of business days and the
total amount of such transactions during the preceding 12 months or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-15-133.htm - 8K - Match Info - Similar pages
10A-2A-15.12
Section 10A-2A-15.12 Filing of verified statement with Commissioner of Revenue by foreign corporation
prior to acting as fiduciary. Prior to the time when any foreign corporation acts pursuant
to the authority of this article in any fiduciary capacity or capacities in this state, the
foreign corporation shall file with the Commissioner of Revenue of this state a verified statement
which shall state: (1) The correct corporate name of the foreign corporation; (2) The name
of the state under the laws of which it is incorporated or if the foreign corporation is a
national banking association or other corporation organized under the laws of the United States
shall state that fact; (3) The address of its principal business office; (4) In what fiduciary
capacity, or capacities, it desires to act in the State of Alabama; (5) That it is authorized
to act in a similar fiduciary capacity or capacities in the state in which it is incorporated
or, if it is a national banking association or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-2A-15.12.htm - 2K - Match Info - Similar pages
40-6-1
Section 40-6-1 When officials commissioned as supernumeraries. (a) In the various counties
of the State of Alabama having a population of less than 600,000 inhabitants according to
the last or any subsequent federal decennial census, any tax collector, tax assessor, revenue
commissioner, license commissioner, or other elected or appointed official charged with the
assessment or collection, or both, of ad valorem taxes in any county of the State of Alabama:
(1) Who has served for 14 years as such an official in any county of Alabama and who has become
permanently and totally disabled, proof of disability being made by certificate of three reputable
physicians; or (2) Who has served for 12 years as a county official for any county of Alabama,
at least 10 years or more continuously as tax collector, tax assessor, license commissioner,
revenue commissioner, or other elected or appointed official charged with the assessment or
collection, or both, of ad valorem taxes, and who is not less...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-6-1.htm - 4K - Match Info - Similar pages
2-31-4
Section 2-31-4 Surety bond; requirements; waiver of bond requirements. Every person licensed
as a grain dealer shall have filed with the department a surety bond for each separate location
signed by the dealer as principal and by a responsible company authorized to execute surety
bonds within the State of Alabama. Such bond shall be in the principal amount to the nearest
$1,000.00 equal to ten percent of the aggregate dollar amount paid by the dealer to producers
for grain purchased from them during the 12 month period ending no more than 30 days prior
to the time the dealer files to be licensed under this article. Persons who have been in the
business of a grain dealer for less than one year are required to only meet minimum bond requirements
their first year. Provided, that in any case the amount of the bond shall not be less than
$25,000.00 or more than $100,000.00 for each separate location. Provided further, these bond
requirements will be waived upon proof to the commissioner...
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40-19-1
Section 40-19-1 Definitions. The following words, terms and phrases, when used in this chapter,
shall have meanings ascribed to them in this section, except where the context clearly indicates
a different meaning: (1) VEHICLE TRANSPORTING PROPERTY. A straight truck with two axles, a
trailer, a truck semitrailer with three axles, and a straight truck with three axles. (2)
MOTOR CARRIER. Any person, firm, partnership, association, joint stock company, corporation,
lessee, trustee, or receiver appointed by any court controlling, operating, or managing any
motor vehicle used for the transportation of persons or property for hire. (3) DEPARTMENT.
The Department of Revenue of the State of Alabama. (4) COMMISSIONER. The Commissioner of Revenue
of the State of Alabama. (5) TAXPAYER. Any person, firm, partnership, association, joint stock
company, corporation, lessee, trustee, or receiver appointed by any court liable for taxes
under this chapter. (6) PERSON. Any individual, firm,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-19-1.htm - 2K - Match Info - Similar pages
40-25-2.1
Section 40-25-2.1 Tax on cigar wrappers. (a) For the purposes of this section, the following
terms shall have the respective meanings ascribed to them by this section: (1) CIGAR WRAP.
An individual tobacco wrapper that is made wholly or in part from tobacco, including reconstituted
tobacco, whether in the form of tobacco leaf, sheet, or tube, if the wrap is designed to be
offered to or purchased by a consumer. (2) COMMISSIONER. The Commissioner of the Department
of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue of the State
of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied less costs
of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON. Individuals,
firms, corporations, partnerships, companies, or other agencies, associations, incorporated
or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE SALE. A sale
of tangible personal property by wholesalers to licensed retail...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-2.1.htm - 5K - Match Info - Similar pages
10A-2-15.42
Section 10A-2-15.42 Filing of verified statement with Commissioner of Revenue by foreign corporation
prior to acting as fiduciary. REPEALED IN THE 2019 REGULAR SESSION BY ACT 2019-94 EFFECTIVE
JANUARY 1, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Prior to the time when any foreign
corporation acts pursuant to the authority of this article in any fiduciary capacity or capacities
in this state, the foreign corporation shall file with the Commissioner of Revenue of this
state a verified statement which shall state: (1) The correct corporate name of the foreign
corporation; (2) The name of the state under the laws of which it is incorporated or if the
foreign corporation is a national banking association or other corporation organized under
the laws of the United States shall state that fact; (3) The address of its principal business
office; (4) In what fiduciary capacity, or capacities, it desires to act in the State of Alabama;
(5) That it is authorized to act in a similar...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-2-15.42.htm - 2K - Match Info - Similar pages
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