40-23-193
Section 40-23-193 Collection and remittance of simplified sellers use tax; reporting;
statement. (a) The simplified sellers use tax due under the program is eight percent of the
sales price on any tangible personal property sold or delivered into Alabama by an eligible
seller participating in the program. The collection and remittance of simplified sellers use
tax relieves the eligible seller and the purchaser from any additional state or local sales
and use taxes on the transaction. (b) The simplified sellers use tax collected by the eligible
seller, at the rate of eight percent, shall be electronically reported in the manner prescribed
by the department on or before the 20th day of the month next succeeding the month in which
the tax accrues. The eligible seller shall remit the tax at the required rate or the amount
of the tax collected, whichever is greater. The required monthly reporting from the eligible
seller shall only include statewide totals of the simplified sellers use...
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45-1-200
Section 45-1-200 License requirements for door-to-door sales. (a) All persons engaged
in the business of selling products door-to-door for profit in Autauga County shall have a
state transient business license, governed by either Section 40-12-172 or Section
40-12-174, if applicable, and a county business license issued by the commissioner of licenses,
and shall pay any license or privilege fee and any issuance fee required therefor. (b) The
person or business shall apply for application to the commissioner of licenses on forms provided
by the commissioner. The application form shall require the applicant to fully describe the
nature of the business and the type of products or services to be sold. (c) Any person who
is engaged in door-to-door sales shall provide to the commissioner his or her full name, date
of birth, Social Security number or federal employer identification number, driver's license
or other government issued identification number, address, and the name and address of...

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45-8-241.63
Section 45-8-241.63 Monthly installments of taxes; statements of gross proceeds; fines
for false statements. The privilege license tax levied hereunder, except as otherwise provided,
shall be due and payable in monthly installments on or before the twentieth day of the month
next succeeding the month in which the privilege license tax accrues. On or before such twentieth
day, every person on whom the amounts levied hereunder are imposed shall render to the county,
on a form or forms prescribed by the county commission, a true and correct statement showing
the gross proceeds of his or her business, for the next preceding month, the amount of gross
proceeds which are not subject to the privilege license tax, or are not to be used as a measurement
of the amounts due by such person and the nature thereof, together with such other information
as the county commission may require, and at the time of making such monthly report such person
shall compute the privilege license taxes due and...
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5-22-3
Section 5-22-3 Record of currency transactions; report on written request; when no longer
required; compliance with federal law sufficient; multiple transactions; disclosures. (a)
Every financial institution shall keep a record of each of its currency transactions as required
by 31 U.S.C. §5313 and regulations pursuant thereto, as the same may be amended from time
to time ("federal monetary transaction records and reports requirement"). Upon the
written request of the Revenue Commissioner, each financial institution shall file a report
as described in this chapter with the State Revenue Department. After such request and during
the period of time covered thereby, each report shall be filed no later than 15 banking days
after the report of the same transaction is required to be filed pursuant to the federal monetary
transaction records and reports requirement. If the information required to be reported to
the State Revenue Department pursuant to this chapter becomes otherwise available...
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13A-12-3.6
Section 13A-12-3.6 Reporting requirements. (a) Each person who makes a delivery sale
of cigarettes to a consumer located within this state shall file with the department for each
individual sale all of the following information: (1) A statement setting forth such person's
name, trade name, and address of such person's principal place of business and any other place
of business. (2) Not later than the tenth day of each calendar month, a memorandum or copy
of the invoice for each and every such delivery sale made during the previous calendar month,
which includes the following information: a. The name and address of the consumer to whom
the delivery sale was made. b. The brand style or brand styles of the cigarettes that were
sold in the delivery sale. c. The quantity of cigarettes that were sold in the delivery sale.
d. An indication of whether or not the cigarettes sold in the delivery sale bore a tax stamp
evidencing payment of the tax under Section 40-25-2. (b) Each person engaged in...

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2-21-26
Section 2-21-26 Inspection, sampling, and analysis. (a) For the purpose of enforcement
of this chapter and in order to determine whether its provisions have been complied with,
including whether or not any operations may be subject to such provisions, officers or employees
duly designated by the commissioner, upon presenting appropriate credentials to the owner,
operator, or agent in charge, are authorized: (1) To enter, during normal business hours,
any factory, warehouse, or establishment within the state in which commercial feeds are manufactured,
processed, packed, or held for distribution, or to enter any vehicle being used to transport
or hold such feeds; and (2) To inspect at reasonable times and within reasonable limits and
in a reasonable manner, such factory, warehouse, establishment, or vehicle and all pertinent
equipment, finished and unfinished materials, containers, and labeling therein. The inspection
may include the verification of only such records, and production and...
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2-27-5
Section 2-27-5 Exceptions to applicability of article. (a) The provisions and requirements
of this article shall not apply to: (1) Any carrier while lawfully engaged in transporting
a pesticide within this state if such carrier shall, upon request, permit the commissioner
or his designated agent to copy all records showing the transactions in and movement of the
articles; (2) Any bona fide public or private research institution or agency; or (3) The manufacturer
or shipper of a pesticide for bona fide experimental use only, provided the manufacturer or
shipper obtains a permit from the commissioner for such use which will be conducted under
supervision of a qualified person and other conditions and requirements prescribed by rules
and regulations adopted for this purpose, which shall require the quantity of pesticides to
be used, location of use, crops or other objects of use, results of findings and other information
deemed to be necessary for protection of the public. (b) No article...
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27-13-28
Section 27-13-28 Annual statistical reports of insurers. Every insurer shall file annually,
on or before July 1, with the rating organization of which it is a member or subscriber, or
with such other common agency representing a group of insurers as the department may approve,
and with the department a statistical report showing a classification schedule of its premiums
and its losses on all kinds of insurance to which this article is applicable, together with
such other information as the department may deem necessary for the proper determination of
the reasonableness and adequacy of rates. Such statistical report filed with the rating organization
may be consolidated and filed by such common agency. Such data shall be kept and reports made
in such manner and on such forms as may be prescribed by the commissioner. All such annual
filings with the department shall be kept under lock and key, and any official or employee
of the department who shall divulge the contents or permit the...
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45-35-244.02
Section 45-35-244.02 Provisions of states sales tax statutes applicable. (a) Unless
otherwise provided for herein or where the context herein clearly indicated a different interpretation,
the taxes levied in Section 45-35-244.01 shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties,
fines, punishments, and deductions that are applicable to the taxes levied by the state sales
tax statutes, except where inapplicable or where herein otherwise provided, including all
provisions of the state sales tax statutes for enforcement and collection of taxes. (b) Sales
taxes levied in Section 45-35-244.01 shall be due and payable in monthly installments
on or before the 20th day of the month next succeeding the month in which the tax accrues.
All taxes levied in this subpart shall be paid to and collected by the Houston County Commission,
or its designee, at the same time as state sales tax is due to be paid to...
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9-13-244
Section 9-13-244 Record keeping requirements. (a) Ginseng dealers shall keep records
on forms provided by the department of all ginseng purchases and sales. These records will
include date of transaction, month collected, county where collected, weight of ginseng bought
or sold, seller's permit number and signature of the seller. The report shall also show whether
the root was wild or cultivated and if green or dry. These records shall be kept for a period
of three years and shall be made available to the department upon request. A clear and legible
copy of such records shall be submitted to the commissioner at such times as he deems necessary.
(b) Ginseng growers shall keep accurate records on forms provided by the department of sales
of ginseng. Such records shall include date of transaction, county where grown, weight of
ginseng sold, purchaser's permit number and name of purchaser. These records shall be kept
for a period of three years and shall be made available to the department...
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