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40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed to them in this section: (1) PERSON or COMPANY. Any individual,
firm, company, partnership, association, corporation, receiver or trustee, or any other group
or combination acting as a unit, and the plural as well as the singular number, unless the
intention to give a more limited meaning is disclosed by the context. (2) DEPARTMENT. The
Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue
of the State of Alabama. (4) WHOLESALE SALE or SALE AT WHOLESALE. Any one of the following:
a. A sale of tangible personal property by wholesaler to licensed retail merchants, jobbers,
dealers or other wholesalers for resale and does not include a sale by wholesalers to users
or consumers, not for resale. b. A sale of tangible personal property or products, including
iron ore, and including the furnished container and label of such...
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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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33-18-1
Section 33-18-1 Alabama-Coosa-Tallapoosa River Basin Compact. The State of Alabama hereby agrees
to the following interstate compact known as the Alabama-Coosa-Tallapoosa River Basin Compact:
Alabama-Coosa-Tallapoosa River Basin Compact The States of Alabama and Georgia and the United
States of America hereby agree to the following compact which shall become effective upon
enactment of concurrent legislation by each respective state legislature and the Congress
of the United States. Short Title This act shall be known and may be cited as the "Alabama-Coosa-Tallapoosa
River Basin Compact" and shall be referred to hereafter in this document as the "ACT
Compact" or "compact." Article I Compact Purposes This compact among the States
of Alabama and Georgia and the United States of America has been entered into for the purposes
of promoting interstate comity, removing causes of present and future controversies, equitably
apportioning the surface waters of the ACT, engaging in water planning,...
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33-19-1
Section 33-19-1 Apalachicola-Chattahoochee-Flint River Basin Compact. The State of Alabama
hereby agrees to the following interstate compact known as the Apalachicola-Chattahoochee-Flint
River Basin Compact: Apalachicola-Chattahoochee-Flint River Basin Compact The States of Alabama,
Florida and Georgia and the United States of America hereby agree to the following compact
which shall become effective upon enactment of concurrent legislation by each respective state
legislature and the Congress of the United States. Short Title This Act shall be known and
may be cited as the "Apalachicola-Chattahoochee-Flint River Basin Compact" and shall
be referred to hereafter in this document as the "ACF Compact" or "compact."
Article I Compact Purposes This compact among the States of Alabama, Florida and Georgia and
the United States of America has been entered into for the purposes of promoting interstate
comity, removing causes of present and future controversies, equitably apportioning the...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages
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
40-13-3
Section 40-13-3 Monthly report of producer. Every producer shall, within 20 days after the
end of each calendar month, whether or not he shall have actually severed any coal during
the preceding month, file with the commissioner a report. The report shall set forth, in a
form to be prescribed by the commissioner, the amount of coal in tons, if any, severed 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 commissioner may reasonably require for
the proper enforcement of the provisions of this article. The producer shall accompany such
report with payment of the full amount of the tax shown to be due. The said report shall be
signed by the producer himself in the instance of any individual producer, and by a member
or officer or the manager of the producer in all other instances. (Acts 1971, No. 2305, p.
3719, §3.)...
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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
40-17-168.11
Section 40-17-168.11 Tax payments and returns. (a) Each licensed public seller or licensed
fleet producer shall file the monthly return required herein, in a format prescribed by the
commissioner, on or before the 20th day of each calendar month for the preceding month. (b)
The tax levied by this article shall be paid to the department by each taxpayer on or before
the 20th day of each calendar month for the preceding month and shall be accompanied by any
required returns. The department may require all or certain taxpayers to file tax returns
and payments electronically. (c) If the returns or payments are not timely submitted, the
taxpayer shall be subject to penalties in accordance with Chapter 2A of this title and interest
in accordance with Chapter 1 of this title. (Act 2017-229, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-168.11.htm - 1K - Match Info - Similar pages
32-5A-352
Section 32-5A-352 Disposition of funds; reporting. (a) In any case brought by a law enforcement
officer employed by the Department of Public Safety all fines shall be allocated to the State
General Fund. (b) Each state, county, and municipal law enforcement agency shall maintain
statistical information on traffic stops made pursuant to this article on minority groups
and report that information monthly to the Department of Public Safety. (Act 2012-291, p.
585, §3.)...
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