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40-12-270
Section 40-12-270 Disbursement of net proceeds from license taxes and registration fees;
Secondary Road Committee created. (a) The moneys collected each month by the judge of probate
from motor vehicle license taxes and registration fees, after deducting therefrom the amounts
referred to in subdivisions (1) and (2) of subsection (a) of Section 40-12-269, the
moneys remaining after making the said deductions being referred to in this section
as "the net proceeds," shall be disbursed by the judge of probate as follows: (1)
That portion of the net proceeds that consists of additional amounts paid under the schedule
of additional amounts set forth in subsection (b) of Section 40-12-248 shall be remitted
by the judge of probate to the State Treasurer who shall distribute said amounts as follows:
a. 64.75 percent of said amounts shall be distributed by the State Treasurer to the State
of Alabama; b. 35.25 percent of said amounts shall be apportioned and distributed by the State
Treasurer...
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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle
decals; determination of gross receipts; construction with other provisions. (a) Every taxpayer
required to purchase a business license under this chapter shall: (1) Purchase a business
license for each location at which it does business in the municipality, except as otherwise
provided by the municipality. (2) Except as provided in Section 11-51-193, with respect
to taxpayers subject to state licensing board oversight, be classified into one or more of
the following 2002 North American Industrial Classification System ("NAICS") sectors
and applicable sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR
NAICS TITLE SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR
LICENSE CALCULATION 111 Crop Production Agriculture, farming, nursery, fruit, growers Gross
Receipts and/or Flat Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
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40-21-80
Section 40-21-80 Definitions. (a) For the purpose of this article, the following terms
shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The Department
of Revenue of the State of Alabama. (2) DOMESTIC WATER. All water except water that is sold
to persons for use or consumption in industrial processes and not primarily for human consumption.
(3) GROSS RECEIPTS. The value proceeding or accruing from the furnishing of utility services,
all receipts actual and accrued, without any deduction on account of the cost of the utility
services sold, the cost of the materials used, labor or service cost, interest paid, or any
other expenses whatever, and without any deductions on account of losses. (4) GROSS SALES.
The value proceeding or accruing from the furnishing of utility services, and including the
proceeds from the sale of any utility services handled on consignment by the taxpayer, without
any deduction on account of the cost of the utility services sold, the...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby
approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article
I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state
and local tax liability of multistate taxpayers, including the equitable apportionment of
tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility
in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance
in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative
taxation. Article II. Definitions. As used in this compact: 1. "State" means a state
of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory
or possession of the United States. 2. "Subdivision" means any governmental unit
or special district of a state. 3. "Taxpayer" means any corporation, partnership,
firm,...
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9-12-113
Section 9-12-113 Licenses or permits for commercial fishing; net or seine permits. (a)
Each license or permit issued by the Commissioner of Conservation and Natural Resources or
his or her authorized agent shall state the name of the applicant. (1) If the applicant is
a resident of the State of Alabama, the applicant shall pay the following fees: a. One hundred
dollars ($100) for commercial fishing. b. Three hundred dollars ($300) on each net or seine
permit, plus an additional five hundred dollars ($500) per permit for the taking of Roe Mullet
and Spanish Mackerel, as defined by regulation of the Department of Conservation and Natural
Resources. c. One thousand five hundred dollars ($1,500) for each purse seine license. (2)
Nonresidents shall pay the following fees: a. Two hundred dollars ($200) for commercial fishing.
b. One thousand five hundred dollars ($1,500) for each net or seine permit, plus an additional
two thousand five hundred dollars ($2,500) per permit for the taking of...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state,
shall execute a compact, in substantially the following form, with the State of Mississippi,
and the Legislature approves and ratifies the compact in the form substantially as follows:
Northeast Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states
solemnly agree: Article I. The purpose of this compact is to promote and develop trade, commerce,
industry, and employment opportunities for the public good and welfare in northeast Mississippi
and northwest Alabama through the establishment of a joint interstate authority to acquire
certain railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales
tax provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and the gross proceeds of all sales
which are presently exempt under the state sales and use tax statutes are exempt from the
tax authorized by this chapter. (b) The tax levied by this chapter shall be collected by the
State Department of Revenue, the authority, the county, or by contract to a...
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40-17-141
Section 40-17-141 Levy; amount of tax. Every motor carrier shall pay an excise tax upon
motor fuels used in its operations within this state at the same rate per gallon as shall
be currently in effect for the classifications of fuels so used under applicable statutes
levying the gasoline tax and diesel fuel tax, as such terms are defined in subdivisions (6)
and (7) of Section 40-17-140. (Acts 1961, No. 674, p. 925, §2.)...
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40-17-146
Section 40-17-146 Disposition of proceeds of tax; appropriations. The proceeds of the
tax hereby imposed shall be disbursed as follows: That portion thereof that is attributable
to the use of motor fuel subject to the gasoline tax shall be disbursed in the manner provided
by law for the disbursement of the proceeds of the gasoline tax; and that portion thereof
that is attributable to the use of motor fuel subject to the diesel fuel tax shall be disbursed
in the manner provided by law for the disbursement of the proceeds of the diesel fuel tax.
The cost of administering and enforcing this article for each fiscal year shall be paid to
the state Department of Revenue, to be allotted and budgeted under Article 4 of Chapter 4
of Title 41, in addition to the regular appropriation to such department. (Acts 1961, No.
674, p. 925, §7; Acts 1965, No. 750, p. 1357, §4.)...
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40-17-382
Section 40-17-382 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018
REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) All
local taxing jurisdictions in the state shall authorize use of the system for any taxpayer
required to file a return for a local motor fuel tax calculated on a per gallon basis and
remit the tax payments. The return shall include, but not be limited to, the name of the store,
the physical address of the store, the sales tax number of each store, the number of gallons
of excise taxable motor fuel sold by the distributor to the store, the local excise tax paid,
and any other information required by the department. Any taxpayer using the system for filing
an electronic tax return for a local taxing jurisdiction shall be required to simultaneously
remit payment through the system or through another method of payment accepted by the local
taxing jurisdiction or its designee for which payment is being made. (b) Not later...
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