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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of
funds. (a) This section shall only apply to Calhoun 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and
40-23-63. (c)(1) The County Commission of Calhoun County may levy in the police jurisdictions
of the incorporated municipalities in the county and in the unincorporated areas of the county,
in addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional
tax levied by this section shall be levied or collected on the sale, storage, use,
or...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
40-17-168.12
Section 40-17-168.12 Reporting of information; single return for multiple locations.
(a) Each return required to be filed under this article shall be on forms and by means prescribed
by the commissioner and furnished by the department and shall contain any information the
department considers necessary for the enforcement of this article. (b) The report must contain
all of the following information: (1) A total of all monthly disbursements of compressed natural
gas or liquefied natural gas, or both, made by the public seller or fleet producer for use
in a motor vehicle for each location. (2) A total of all monthly disbursements of compressed
natural gas or liquefied natural gas to licensed exempt entities. (3) The name and exempt
entity license number of any exempt agency electing to be licensed under Section 40-17-332.
(c) The department may require the reporting of other information it considers reasonably
necessary to the enforcement of this article. (d) If the public seller or...
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45-19-244.02
Section 45-19-244.02 Monthly report - Producers. Every producer shall within 20 days
after the end of each calendar month, whether or not the producer shall have severed or sold
any earthen materials or graphite during that month, file with the Department of Revenue a
report which shall set forth, in a form prescribed by the department, the amount of the products
in tons, if any, severed or sold by the producer during the next preceding calendar month,
the point of severance thereof, the amount of taxes due, and any other information as the
department may reasonably require for the proper enforcement of this part. The producer shall
accompany the report with payment of the full amount of the taxes shown to be due. The report
shall be signed by the producer in the case of an individual producer or by a member, officer,
or manager of the producer in other cases. (Act 99-544, p. 1177, §3; Act 2019-231, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-244.02.htm - 1K - Match Info - Similar pages
9-16-102
Section 9-16-102 Reports of certain coal sales. Any person engaged in the business of
coal brokering or operating a coal sales agency in the State of Alabama and each and every
person, corporation or other legal entity operating an electric system for the sale of electric
energy for resale, sale to the public or sale to its members and each and every industrial
purchaser of coal in the State of Alabama shall report, on a form to be furnished by the regulatory
authority, at intervals of not less than 60 days, the name, address, license number and permit
number of the producer of all coal purchased by it since its last reporting period. In the
event that any person named in the preceding sentence purchases coal mined outside of the
State of Alabama, such facts shall be so noted on the form described above. Failure of the
persons described in this section to render such reports shall constitute a misdemeanor
punishable by fine of not more than $5,000.00; provided, that prior to...
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45-26-245.02
Section 45-26-245.02 Producer reports and payments. Every producer shall within 20 days
after the end of each calendar month, whether or not he or she shall have severed or sold
any clay, sand, and gravel during that month, file with the Department of Revenue a report
which shall set forth, in a form prescribed by the department, the amount of clay, sand, and
gravel in tons, of any, severed or sold, as the case may be, by such producer during the next
preceding calendar month; the point of severance thereof; the amount of tax due; and such
other information as the department may reasonably require for the proper enforcement of this
subpart. The producer shall accompany such report with payment of the full amount of the tax
shown to be due. The report shall be signed by the producer in the case of an individual producer,
or by a member, officer, or manager of the producer in other cases. (Acts 1978, No. 843, p.
1262, §3; Act 82-665, 1st Sp. Sess., p. 82, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-245.02.htm - 1K - Match Info - Similar pages
8-17-97
Section 8-17-97 Collection and payment of inspection fee; filing requirements; rulemaking
authority. (a) It shall be the duty of the person first selling dyed diesel fuel, dyed kerosene,
or lubricating oil in this state or importing dyed diesel fuel, dyed kerosene, or lubricating
oil into the state, on which an inspection fee is due to collect and pay such inspection fee
to the Department of Revenue each month in respect of all dyed diesel fuel, dyed kerosene,
or lubricating oil sold or imported in the state during the preceding month unless the purchaser
is an inspection fee permit holder. (b) It shall be the duty of the supplier or permissive
supplier to collect and pay the inspection fee to the Department of Revenue each month in
respect of all dyed diesel fuel or dyed kerosene destined for Alabama that is sold to an importer
that does not have a valid inspection fee permit issued by the Alabama Department of Revenue.
(c) It shall be the duty of the supplier or permissive supplier...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-97.htm - 3K - Match Info - Similar pages
27-29-3
Section 27-29-3 Acquisition of control of, or merger with, domestic insurers. (a)(1)
No person other than the issuer shall make a tender offer for or a request or invitation for
tenders of, or enter into any agreement to exchange securities for, seek to acquire, or acquire
in the open market any voting security of a domestic insurer if, after the consummation thereof,
such person would, directly or indirectly, or by conversion or by exercise of any right to
acquire, be in control of such insurer, and no person shall enter into an agreement to merge
with or otherwise to acquire control of a domestic insurer, or any person controlling a domestic
insurer unless, at the time any such offer, request, or invitation is made or any such agreement
is entered into, or prior to the acquisition of such securities if no offer or agreement is
involved such person has filed with the commissioner and has sent to such insurer a statement
containing the information required by this section and such...
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27-7-5.2
Section 27-7-5.2 Licenses - Limited license for travel insurance producers. (a) As used
in this section, the following terms shall have the following meanings: (1) OFFER AND
DISSEMINATE. Provide general information, including a description of the coverage and price,
as well as processing the application, collecting premiums, and performing other non-licensable
activities permitted by the state. (2) TRAVEL INSURANCE. a. Insurance coverage for personal
risks incident to planned travel, including, but not limited to: 1. Interruption or cancellation
of trip or event. 2. Loss of baggage or personal effects. 3. Damages to accommodations or
rental vehicles. 4. Sickness, accident, disability, or death occurring during travel. b. Travel
insurance does not include major medical plans which provide comprehensive medical protection
for travelers with trips lasting six months or longer, including for example, those working
overseas or military personnel being deployed. (3) TRAVEL INSURANCE...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-7-5.2.htm - 6K - Match Info - Similar pages
40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department
of Revenue, and it shall have the power and authority, in addition to the authority now in
it vested by law: (1) To have and exercise general and complete supervision and control of
the valuation, equalization, and assessment of property, privilege, or franchise and of the
collection of all property, privilege, license, excise, intangible, franchise, or other taxes
for the state and counties, and of the enforcement of the tax laws of the state, and of the
several county tax assessors and county tax collectors, probate judges, and each and every
state and county official, board, or commission charged with any duty in the enforcement of
tax laws, to the end that all taxable property in the state shall be assessed and taxes shall
be imposed and collected thereon in compliance with the law and that all assessments on property,
privileges, intangibles, and franchises in the state shall be made in exact...
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