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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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20-2-190
Section 20-2-190 Penalties; sale of ephedrine, etc.; Alabama Drug Abuse Task Force. (a) Any
person who manufactures, sells, transfers, receives, or possesses a listed precursor chemical
violates this article if the person: (1) Knowingly fails to comply with the reporting requirements
of this article; (2) Knowingly makes a false statement in a report or record required by this
article or the rules adopted thereunder; (3) Is required by this article to have a listed
precursor chemical license or permit, and is a person as defined by this article, and knowingly
or deliberately fails to obtain such a license or permit. An offense under this subsection
shall constitute a Class C felony. (b) Notwithstanding the provisions of Section 20-2-188,
a person who possesses, sells, transfers, or otherwise furnishes or attempts to solicit another
or conspires to possess, sell, transfer, or otherwise furnish a listed precursor chemical
or a product containing a precursor chemical or ephedrine or...
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40-17-168.1
Section 40-17-168.1 Definitions. For the purposes of this article, the following terms shall
have the following meanings: (1) COMMISSIONER. The Commissioner of the Department of Revenue.
(2) COMPRESSED NATURAL GAS or CNG. Natural gas compressed to a pressure at or above 200-248
bar (i.e., 2900-3600 pounds per square inch) and stored in high-pressure containers and used
as a fuel for natural gas-powered vehicles. (3) DEPARTMENT. The Department of Revenue. (4)
DIESEL GALLON EQUIVALENT or DGE or DIESEL-EQUIVALENT GALLON or DEG. The amount of alternative
fuel it takes to equal the energy content of one liquid gallon of diesel fuel. The term is
a measure for consumers to compare the energy content of competing fuels against diesel fuel
and is 6.059 pounds of liquefied natural gas for one gallon of diesel fuel unless the National
Conference for Weights and Measures establishes standards for converting liquefied natural
gas to a gallon of diesel fuel at which time such standard conversion...
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40-17-168.12
Section 40-17-168.12 Reporting of information; single return for multiple locations. (a) Each
return required to be filed under this article shall be on forms and by means prescribed by
the commissioner and furnished by the department and shall contain any information the department
considers necessary for the enforcement of this article. (b) The report must contain all of
the following information: (1) A total of all monthly disbursements of compressed natural
gas or liquefied natural gas, or both, made by the public seller or fleet producer for use
in a motor vehicle for each location. (2) A total of all monthly disbursements of compressed
natural gas or liquefied natural gas to licensed exempt entities. (3) The name and exempt
entity license number of any exempt agency electing to be licensed under Section 40-17-332.
(c) The department may require the reporting of other information it considers reasonably
necessary to the enforcement of this article. (d) If the public seller or...
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40-17-332
Section 40-17-332 Licenses required. (a) Each person engaged in business in this state as a
supplier shall first obtain a supplier's license. The fee for a supplier's license is two
hundred dollars ($200). A supplier engaged in business in this state will be deemed a permissive
supplier with respect to its transactions outside of this state and will have all of the responsibilities
and obligations applicable to a permissive supplier as covered in this article. (b) A person
who elects to collect the tax imposed by this article as a supplier and who meets the definition
of a permissive supplier may obtain a permissive supplier's license. Application for or possession
of a permissive supplier's license does not in itself subject the applicant or licensee to
the jurisdiction of this state for a purpose other than administration and enforcement of
this article. (c) Each terminal operator other than a supplier licensed under subsection (a)
engaged in business in this state as a terminal...
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40-18-91
Section 40-18-91 Wager proceeds; withholding of state income tax. (a) Each person making any
payment of proceeds from a wager which constitutes "winnings subject to withholding"
as defined by Section 40-18-90, shall deduct and withhold income tax in the amount of five
percent of the payment. (b) Each person making withholding of state income taxes as required
by this division shall remit the same to the state Revenue Department in the same manner and
at the same time as that provided for payments of other withheld income taxes as set out in
Article 2, Chapter 18, of this title, and shall be subject to the same penalties as provided
therein. Each person required to make withholding of state income taxes, who shall fail to
do so, shall be personally liable for all amounts required to be withheld as provided in Sections
40-18-74, 40-18-76, 40-29-73 and 40-29-111. (c) Any person receiving proceeds from a wager
which constitutes winnings subject to withholding shall furnish the payer a...
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40-17-162
Section 40-17-162 Remittance of flat fee and cost of decal; disposition of proceeds. Every
person required to make application for and receive a decal under this chapter shall at the
time of making said application remit to the Liquefied Petroleum Gas Board the total amount
of the flat fee due plus the cost of the decal issued. The proceeds of the flat fee shall
be deposited by the Liquefied Petroleum Gas Board in the State Treasury to the credit of the
Public Road and Bridge Fund. The proceeds of the decal issuance fee shall be deposited in
the State Treasury to the credit of the Liquefied Petroleum Gas Board Fund. Any administration
costs relating to such decals shall be paid by the Liquefied Petroleum Gas Board from such
fees collected. Said costs are hereby appropriated from the Liquefied Petroleum Gas Board
Fund. (Acts 1980, No. 80-739, p. 1503, ยง3.)...
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45-35-242.06
Section 45-35-242.06 Violations. (a) The following sanctions shall be imposed for the following
violations of this part: (1) Any distributor, person, or association required to pay the tax
levied by this part which fails to pay the tax, or which is delinquent in paying the tax,
shall pay interest of 12 percent per annum thereon from the due date to the time such tax
is actually paid, as well as a 20 percent late charge on the amount of taxes and interest
which are overdue and unpaid. (2) Any distributor, individual, or association which fails
to keep adequate records of the tax receipts, or which fails to produce such records to the
license commissioner when requested to do so shall pay a fine of five thousand dollars ($5,000)
for each such violation. In addition, the license commissioner may revoke the license for
such violations. (3) Any distributor, individual, or association who deliberately falsifies
reporting required by the license commissioner shall pay a fine of five thousand...
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9-17-100
Section 9-17-100 Definitions. As used in this article, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) AUTHORITY HAVING JURISDICTION. Alabama Liquefied Petroleum Gas Board. (2) BOARD. The Alabama
Liquefied Petroleum Gas Board. (3) BRANCH. A local unit of an LP-gas business that is one
or more of the following: a. A division or subdivision or a person doing business under a
name other than the Class A permit holder's name. b. A place where the day-to-day retail operations
of an LP-gas business are conducted and at which at least three of the following activities
occur or conditions exist: 1. Sales of appliances. 2. Orders are taken for LP-gas repair and
service. 3. Orders are taken to refill LP-gas systems either by phone or in person. 4. Employees
are present during a normal workday. 5. Is a place that requires a city or county license
to conduct business. (4) LP. Liquefied petroleum gas. (5) LPG....
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40-29-73
Section 40-29-73 Failure to collect and pay over tax, or attempt to evade or defeat tax. (a)
General rule. Any person required to collect, truthfully account for, and/or pay over any
tax imposed by Sections 40-17-2, 40-17-220, 40-18-71, 40-21-82, 40-23-2, 40-23-61, 40-26-1
and any other local sales, use, and gross receipts taxes collected by the state Department
of Revenue who willfully fails to collect such tax, or truthfully account for, and/or pay
over such tax, or willfully attempts in any manner to evade or defeat any such tax or the
payment thereof, shall, in addition to other penalties provided by law, be liable for a penalty
up to the total amount of the tax evaded, or not collected, or not accounted for and paid
over. (b) Extension of period of collection where bond is filed. (1) IN GENERAL. If, within
30 days after the day on which notice and demand of any penalty under subsection (a) is made
against any person, such person: a. Pays an amount which is not less than the...
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