45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations. It shall
be unlawful for any dealer, storer, or distributor engaged in or continuing in the business
in Hale County for which the tax is levied to fail or continuing in the business in Hale County
for which the tax is levied to fail or refuse to add to the sales price and collect from the
purchaser the amount due on account of the tax herein provided, to refund or offer to refund
all or any part of the amount collected or absorb, or advertise directly or indirectly, the
absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association
violating this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this section shall
constitute a separate offense. (1) The State Department of Revenue or, as otherwise provided
by resolution of the county commission, the Hale County Tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-242.32.htm - 2K - Match Info - Similar pages

45-19-244.03
Section 45-19-244.03 Monthly report - Purchasers and transporters. Purchasers and transporters
of a product severed in Coosa County shall file a report with the department on forms prescribed
by the department within 20 days after the end of each calendar month in which the purchaser
or transporter purchased or transported earthen material or graphite severed in Coosa County.
The report shall state the names and addresses of all producers in Coosa County from whom
the purchaser or transporter has received the earthen material during the calendar month,
the total quantity of earthen material or graphite so acquired, and, in the case of a transporter,
to whom and where each ton of earthen material or graphite was delivered, and any other information
as the commissioner may reasonably require for the proper enforcement of this part, including
the routes traveled in transporting the gravel and the amounts of any privilege tax on the
transportation. The report shall be signed by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-244.03.htm - 1K - Match Info - Similar pages

45-44-242.07
Section 45-44-242.07 Enforcement. The county commission shall enforce this part and may examine
the books, reports, and accounts of every distributor, retail dealer, or storer of gasoline
or motor fuel on which the tax has been imposed. The county commission may make any and all
rules and regulations deemed necessary and proper for the collection of the tax. Upon a resolution
of the county commission, the State Department of Revenue may collect the tax imposed by the
county pursuant to this part. All persons, firms, businesses, and corporations owing the tax
shall pay it to the Department of Revenue and the payment shall be a full and complete discharge
of all liability for the tax owed the county. The Department of Revenue shall promulgate reasonable
rules and regulations to facilitate the orderly and efficient collection of the tax imposed
pursuant to this part. The Department of Revenue may recover all costs of collecting the tax,
not to exceed five percent of the proceeds and shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-242.07.htm - 1K - Match Info - Similar pages

45-44-245
Section 45-44-245 Definitions; levy of tax; permit; fees. (a) When used in this section, the
following terms shall have the following meanings: (1) PERSON. Any individual, firm, partnership,
corporation, association, or combination who, for a fee, severs clay, sand, or gravel within
Macon County. (2) PRODUCER. Any person engaging in the business of severing clay, sand, or
gravel for a fee from the soil within Macon County. (3) SEVERING. Cutting, mining, stripping,
or otherwise taking or removing clay, sand, or gravel from the soil within Macon County for
a fee. (b) In Macon County, the Macon County Commission may levy an additional severance fee
of seven cents ($.07) per ton on gravel or nine cents ($.09) per cubic yard, or two cents
($.02) per ton on sand and clay or three cents ($.03) per cubic yard, whichever is applicable,
on the severance of clay, sand, or gravel. These fees are levied and collected based upon
tons or yards sold. Each producer shall collect the fee from the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-245.htm - 2K - Match Info - Similar pages

45-8-243
Section 45-8-243 Levy of tax; failure to add tax or refund or absorption of tax; disposition
of funds; affixing of tax stamps; rules and regulations; construction and application. (a)
The Calhoun County Commission is hereby authorized to impose upon every person, firm, corporation,
club, association, partnership, or other legal entity who or which sells, stores, delivers,
uses, or otherwise consumes tobacco or certain tobacco products in Calhoun County a county
privilege, license, or excise tax in the following amounts: (1) Three cents ($0.03) for each
package of cigarettes, made of tobacco or any substitute therefor. (2) Three cents ($0.03)
for each sack, can, package, or other container of smoking tobacco, including granulated,
plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared
in such manner as to be suitable for smoking in a pipe or cigarette. (3) Three cents ($0.03)
for each sack, plug, package, or other container of chewing tobacco, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-243.htm - 6K - Match Info - Similar pages

40-20-4
Section 40-20-4 Enforcement of article; collection of taxes; statements to be filed and records
kept; inspection of records; hearings and compelling attendance of witnesses; rules and regulations.
(a) The department is hereby authorized and directed to administer and enforce the provisions
of this article and to collect all of the taxes levied under the provisions hereof. Every
person producing or in charge of production of oil and gas shall file a return with the department
by the 15th day of the second calendar month following the month of production, on forms the
department prescribes which must contain a printed declaration that the information being
reported is made under the penalty of perjury, and which must be subscribed by the person
who completes such forms, showing the location of each producing property operated or controlled
by such producer during the reporting period; the number and kind of wells thereon; the kind
of oil or gas produced; the gross quantity thereof...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-4.htm - 2K - Match Info - Similar pages

45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County Development
Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales and use tax
in all areas of the county, which may become effective no sooner than January 1, 1996. (b)
The tax shall parallel the state sales and use taxes including exemptions therefrom and enforcement
proceedings therefor. The Etowah County Commission may administer and collect this tax, or
contract with a private entity or the State Department of Revenue to administer and collect
this tax, and provide for enforcement penalties by resolution. The county commission, the
State Department of Revenue, or a private entity collecting the tax may retain an amount or
percentage of the total proceeds collected in such an amount as may be agreed upon by the
members of the county commission, but in no event shall the charge exceed two percent of the
total amount of tax collected under this section. (c) The net proceeds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-244.01.htm - 7K - Match Info - Similar pages

45-46-243.02
Section 45-46-243.02 Violations; powers and duties of department; unavailability of stamps.
(a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in
the business in Marengo County for which the tax is levied to fail or refuse to add to the
sales price and collect from the purchaser the amount due on account of the tax herein provided,
to refund or offer to refund all or any part of the amount collected or absorb, or advertise
directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm,
corporation, club, or association violating this section shall be subject to a civil penalty
of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each
act in violation of this section shall constitute a separate offense. (b) The State Department
of Revenue or, as otherwise provided by resolution of the county commission, the Marengo County
Revenue Commissioner shall collect all taxes levied pursuant to this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-243.02.htm - 2K - Match Info - Similar pages

29-2-4
Section 29-2-4 Reporting requirements; powers and duties. (a) On or before January 31 of each
year, any county or city required to report local motor fuel excise tax rate information to
the Department of Revenue pursuant to Act 1998-192 shall provide a similar report to the transportation
department regarding the total amount of local motor fuel excise tax revenues collected by
the county or city for the immediately preceding fiscal year and the total amount of the revenues
expended on road and bridge maintenance and improvement during that same fiscal year. The
transportation department shall collect the information and deliver a report to the Joint
Transportation Committee on or before March 31 of each year. (b) The powers and duties of
the Joint Transportation Committee shall be as follows: (1) It shall review and shall consider
concurring with the long-range plan of the transportation department as such plan exists at
the date of the meeting called for the purpose of reviewing the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/29-2-4.htm - 7K - Match Info - Similar pages

45-14-242.04
Section 45-14-242.04 Review of records; rules and regulations; recovery of collection costs.
It shall be the duty of the county commission to enforce the collection of any tax levied
under the authority of this part, and it shall have the right, through its officers or its
agents to examine the books, reports, and accounts of every distributor, storer, or retail
dealer on which the tax has been imposed and to make rules and regulations for the collection
of the tax. Provided, however, upon resolution of the county commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by such county under the provisions of this part. All persons, firms, businesses, and corporations
subject to and owing such taxes shall be and hereby are directed to pay the same over to the
department and such payment shall be a full and complete discharge of all liability therefor
to the county. The department is authorized to promulgate reasonable...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-242.04.htm - 1K - Match Info - Similar pages