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9-12-204
Section 9-12-204 Marketing or taking of alligators; rules and regulations; tagging;
affidavit; transportation of carcass. Alligators raised on such licensed breeding farms may
be sold alive to other licensed alligator farmers only, or taken for their skins or for food,
according to such rules and regulations as the department may promulgate. All skins shall
be tagged according to rules and regulations of the department. The severance tax, as provided
in Section 9-12-210, shall be paid before the raw alligator skins are sold or shipped
within or without the state, and a written affidavit as to the number and kinds of skins sold
or shipped shall be furnished to the department as specified. No alligator carcass or parts
intended for sale shall be shipped, transported, sold, or offered for sale unless tagged according
to department regulations. (Acts 1989, No. 89-874, p. 1749, ยง5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-12-204.htm - 1K - Match Info - Similar pages
9-13-87
Section 9-13-87 Filing of quarterly reports and payment of taxes - Producers of forest
products shipping, etc., same out of state in unmanufactured condition. Every producer of
forest products who shall ship the same out of the State of Alabama in an unmanufactured condition
or who shall sell such product for shipment outside the State of Alabama in an unmanufactured
condition shall, within 30 days after the expiration of each quarter annual period expiring,
respectively, on the last day of March, June, September and December of each year, file with
the Department of Revenue a statement under oath, on forms prescribed by the Department of
Revenue, showing the kinds of forest products and the gross quantity thereof severed from
the soil in Alabama and shipped or sold for shipment to points outside the State of Alabama
in an unmanufactured condition, the county or counties in which such products were severed
from the soil and such other reasonable and necessary information pertaining...
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40-13-57
Section 40-13-57 Time for making return; delinquent taxes; penalties. (a) The tax levied
by this article shall become delinquent on the twenty-first day of the month next succeeding
the month in which the tax is due. Provided, however, that the department, for good cause
shown, may extend the time for making a return required under this article pursuant to rules
adopted by the department. (b) The department shall impose interest and penalties on unpaid
taxes which become delinquent. One-half of all interest and penalties collected with respect
to the tax imposed by this article shall be retained by the department to help defray the
expenses of administration and collection of the tax. (c) No penalties shall be imposed by
the department against a producer or purchaser for any severance tax due under Act 2012-318
based upon an interpretation of the provisions of that act until and unless such time as the
department has adopted rules related to such provision of that act and the rules...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-57.htm - 1K - Match Info - Similar pages
9-13-109
Section 9-13-109 Legislative findings. (a) The Legislature finds and declares that the
intent of Act 2017-301 is to simplify and clarify existing language used to calculate and
collect forest product severance taxes and forest product manufacturing taxes and to ensure
that these taxes are levied and paid only once. In furtherance of that intent, the Legislature
finds that Act 2017-301 clarifies all of the following: (1) Before July 1, 2017, if a manufacturer
paid forest products severance tax utilizing a formula to convert from the weight of delivered
logs to an estimate of volume based on either board measure lumber tally or log scale (Doyle
Rule) for the purposes of determining the amount of forest products severance tax to be paid,
then no additional forest products severance tax shall be due on the products produced from
that log including the parts of the logs that are converted to residual pulpwood chips. (2)
Before July 1, 2017, if any manufacturer collected and paid forest...
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40-13-61
Section 40-13-61 Violations; penalties. (a) Any person required by this article to make
a return, pay a tax, keep records, or furnish information deemed necessary by the commissioner
or the computation, assessment, or collection of the tax imposed by this article, who fails
to make the return, pay the tax, keep the records, or furnish the information at the time
required by law or regulation, in addition to other penalties provided by law, shall be guilty
of a Class C misdemeanor and, upon conviction, shall be punished as provided by law. Each
required procedure and each required record shall constitute a separate offense. (b) Any person
who willfully or fraudulently makes and signs a return, not believing the return to be true
and correct as to every material fact, shall be guilty of a Class C felony, and upon conviction,
shall be punished as provided by law. Each return shall constitute a separate offense. Additionally,
any person who willfully or fraudulently makes and signs a...
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9-17-34
Section 9-17-34 Additional definitions. In addition to the definitions contained in
Section 9-17-1, which shall apply for the purpose of computing the tax as provided
in Section 9-17-35, except to the extent there is a conflict with the definitions contained
herein, the following definitions shall apply for the purpose of computing the tax as provided
in Section 9-17-35: (1) Gross Proceeds. The gross proceeds for a month shall be the
sum of the month's market proceeds and non-market proceeds. No adjustments or deductions may
be taken from the market proceeds or the non-market proceeds in computing gross proceeds.
(2) Market Proceeds. The market proceeds for a month shall be the sum of the amounts due under
all market sales transactions during the month. The amount due under each market sales transaction
shall be determined by multiplying the unit sales price by the volume of severed oil or gas
sold in each transaction. (3) Market Sales Transaction. An agreement or contract for the sale...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-34.htm - 5K - Match Info - Similar pages
45-28-245
Section 45-28-245 Definitions; levy and collection of tax; inspection of books; enforcement;
construction of section. (a) When used in this section, unless the context plainly
indicates otherwise, the following words and phrases shall have the meanings respectively
ascribed to them by this section: (1) PERSON. Any individual, firm, partnership, corporation,
association, or any combination thereof. (2) SEVER. Cutting, mining, stripping, or otherwise
taking or removing from the soil within the county. (3) TON. A short ton of 2,000 pounds.
(b) Any laws to the contrary notwithstanding, the county governing body of Etowah County is
authorized and empowered to levy and collect a county excise and privilege tax on every person
severing coal within the county, in any amount not to exceed fifty cents ($0.50) per ton of
the coal severed. The tax levied shall be in addition to all other taxes heretofore levied
and imposed by law. (c) The proceeds collected pursuant to this section shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-245.htm - 2K - Match Info - Similar pages
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
11-42-83
Section 11-42-83 Assessment and collection of privilege or license tax from persons,
firms, etc., carrying on business, etc., in territory exempt from taxation. (a) The council
or governing body of the city may annually assess and collect a privilege or license tax from
each and every person, firm, company, or corporation engaged in or carrying on any business,
vocation, occupation, or profession in the territory exempt from city taxation under the provisions
of this article so long as the same is exempt from city taxation under the provisions of this
article, on the following basis: Such license tax assessed and collected from each person,
firm, company, or corporation shall be in proportion to the capital employed within the territory
exempt from city taxation in such trade, business, vocation, occupation, or profession, including
the value of the land with improvements thereon, used in such trade, business, vocation, or
occupation and shall not exceed $2.00 per $1,000.00 where the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-42-83.htm - 3K - Match Info - Similar pages
2-27-9
Section 2-27-9 Registration, application, and fees; registration powers of commissioner;
appeal and review. (a) Every pesticide or device which is distributed, sold, or offered for
sale within this state or delivered for transportation or transported in intrastate commerce
or between points within this state through any point outside this state shall be registered
with the commissioner upon application forms prescribed and furnished by the commissioner,
and such registration or registrations shall be renewed during the registrant's renewal year,
due January 1 of the renewal year. The applicant shall pay a biennial registration fee established
by the Board of Agriculture and Industries not to exceed six hundred dollars ($600). The fee
shall be paid according to the schedule in subsection (i). The fee shall accompany the application
for registration and be deposited to the credit of the Agricultural Fund of the State Treasury
for the exclusive benefit of the Pesticide Management Division...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-27-9.htm - 10K - Match Info - Similar pages
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