40-17-168.2
Section 40-17-168.2 Levy and collection of tax; application and fee. (a) There is hereby levied a reduced rate excise tax on compressed natural gas (CNG) and liquefied natural gas (LNG) in an amount of $.08 per GGE or DGE effective October 1, 2018. Effective October 1, 2023, the reduced rate excise tax on compressed natural gas (CNG) and liquefied natural gas (LNG) will increase to $.13 per GGE or DGE. Effective October 1, 2028, the excise tax on compressed natural gas (CNG) will increase to the gasoline excise tax rate as prescribed by subsection (a)(1) of Section 40-17-325 per gasoline gallon equivalent (GGE) and the excise tax on liquefied natural gas (LNG) will increase to the diesel fuel excise tax rate as prescribed by subsection (a)(2) of Section 40-17-325 per diesel gallon equivalent(DGE). Effective October 1, 2028, in the event that an additional gasoline excise tax, which is not referenced in subsection (a)(1) of Section 40-17-325, is levied, the excise tax on compressed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-168.2.htm - 5K - Match Info - Similar pages
45-2-244.031
Section 45-2-244.031 Levy of tax. Subject to the provisions of Section 45-2-244.043, there is hereby imposed excise taxes in an amount not to exceed three cents ($.03) per gallon on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel within such counties and to require every distributor, retail dealer, or storer of gasoline or motor fuel as herein defined to pay such excise taxes upon the selling, distributing, or withdrawing from storage for any use, gasoline and motor fuel as herein defined in such counties; provided that excise taxes levied pursuant to the provisions of this subpart shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and provided further that if the excise tax imposed under this subpart upon the sale of such gasoline or motor fuel shall have been paid by a distributor or by retail dealer or storer, such payment shall be sufficient, the intention being that the taxes...
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45-46-210.01
Section 45-46-210.01 Additional issuance fee for motor vehicle tags. (a)(1) For purposes of this section, the term motor vehicle means a motor vehicle as defined in Section 40-12-240, excluding any trailer qualifying as a utility trailer. (2) The Marengo County Commission may levy an additional annual issuance fee, not to exceed five dollars ($5), for each motor vehicle tag issued in the county or otherwise subject to ad valorem taxation by the county unless specifically exempted therefrom. (3) The additional fee authorized by this section shall become due at the same time the state license and registration fee becomes due pursuant to Section 32-6-61, provided that the additional annual fee is not collected more than once in a 12-month period per vehicle. (4) Any fee levied pursuant to this section may be removed at the discretion of the taxing authority provided the removal does not affect any contractual obligation. (b) Any person who is 65 years of age or older, upon verified proof...
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8-22-4
Section 8-22-4 Definitions. The following terms shall have the meanings ascribed to them in this section unless otherwise stated and unless the context or subject matter clearly indicates otherwise: (1) PERSON. Any person, firm, association, organization, partnership, business trust, joint stock company, company, corporation, or legal entity. (2) MOTOR FUEL. Those products upon which the state excise tax levied, or defined, in Sections 40-17-1 through 40-17-52 and 40-17-170, as amended, is imposed. (3) WHOLESALER. Includes any person qualified as a wholesaler of motor fuel with the state Revenue Commissioner, and shall also mean and include any person, other than a buying pool defined herein, wherever resident or located, who brings or causes to be brought into this state motor fuel purchased directly from the manufacturer thereof. (4) WHOLESALE DISTRIBUTION. Any person, or the act of any person, including any affiliate of such person, in commerce within the state, who purchases motor...
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13A-8-22.1
Section 13A-8-22.1 Advertisement for purchase of a salvage or junk branded motor vehicle. (a) A person, as defined in Section 32-8-2, who advertises in a newspaper, on a website, on a public display or sign, or through an online service, for the purchase of a salvage or junk branded motor vehicle shall clearly and conspicuously disclose on the advertisement his or her true and correct company name, physical address, telephone number, and current license number issued under, and registered in accordance with, Article 8 or Article 9, Chapter 12, Title 40, or Chapter 8, Title 13A. (b)(1) A person who advertises in violation of subsection (a) commits a Class A misdemeanor. (2) A person required by state law to be licensed as a motor vehicle dealer, who is not licensed, and who advertises in violation of subsection (a), commits a Class A misdemeanor. (3) One half of any fines assessed and collected for violations of this subsection shall be deposited into the General Fund and one half of...
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16-13-231
Section 16-13-231 Purposes and plan of apportionment. (a) In addition to all other appropriations and apportionments of public school money now provided by law and made available for public schools there shall be apportioned and paid to local boards of education from the Foundation Program Fund, the amounts to be determined as hereinafter provided and in accordance with regulations of the State Board of Education. This Foundation Program Fund shall be used principally: (1) To aid in providing at least a 180 full instructional day minimum school term, or the hourly equivalent thereof, except as otherwise provided in paragraph c. of subdivision (1) of subsection (b); and, (2) To assist in the promotion of educational opportunity for all children in the public schools. (b) The following requirements and procedures, supplemented when necessary by regulations of the State Board of Education, shall govern the apportionment of the fund: (1) REQUIREMENTS FOR PARTICIPATING IN FUND. In order for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-231.htm - 14K - Match Info - Similar pages
16-60-350
Section 16-60-350 Definitions. For the purposes of this article, the following words shall have the following meanings: (1) CAREER-TECHNICAL DUAL ENROLLMENT PROGRAM. A program that allows eligible high school students to enroll in college-level career technical education courses, as designed by the Chancellor of the Department of Postsecondary Education, that are offered at Alabama Community College System institutions and allows such enrolled students to concurrently earn high school and college credit in courses toward a certificate or degree, or both, and which prepares them to enter the workforce in high skill, high wage, or high demand occupations. (2) CONTRIBUTION. A donation of cash. (3) ELIGIBLE STUDENT. A high school student who meets the eligibility requirements and standards as prescribed by State Board of Education policy to enroll for Career-Technical Dual Enrollment Program courses. (4) QUALIFYING EDUCATIONAL EXPENSES. Tuition, fees, books, materials, and supplies...
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23-2-174
Section 23-2-174 Privacy. (a) The authority, department, private toll entity, or an agent or representative thereof shall not sell, distribute, or make available the names and addresses of electronic toll collection system account holders, without the account holder's consent, to any entity that uses the information for commercial purposes. However, this restriction does not preclude the exchange of this information between entities with jurisdiction of or operating a toll road, bridge, causeway, or tunnel, or entities with which there exists a reciprocal toll enforcement agreement. (b) Records identifying a specific instance of travel by a specific person or vehicle shall be used only as required to ensure payment and enforcement of tolls, except that such information may be used by state, county, or municipal law enforcement agencies for the comparison of captured license plate data with data held by the Department of Revenue, the Alabama Criminal Justice Information Center, the...
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25-4-151
Section 25-4-151 Effect of challenges to or invalidation of federal unemployment compensation amendments of 1976. In the event any portion of Section 115 of the unemployment compensation amendments of 1976 (Public Law 94-566, 94th Congress, dated October 20, 1976), as it applies to the requirement for states to provide coverage of certain services performed for local governmental entities under the various states' unemployment compensation law, is determined to be unconstitutional or invalid in a final adjudication by the courts of the United States, then from and after the date of such final adjudication, no local governmental entity of any county or municipality in the State of Alabama or their instrumentalities, or any separate public primary and secondary school system, as defined in Section 25-4-10, shall be required to participate in the unemployment compensation program; provided, that nothing herein shall be construed as invalidating the entitlement of such entities to elect...
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40-13-8
Section 40-13-8 Termination of tax; application; reporting requirements. (a) The excise and privilege tax imposed by this article shall terminate on October 1, 2021, unless extended by an act of the Legislature of the State of Alabama. (b) For fiscal year beginning October 1, 2011, the tax shall apply to all severance of coal from October 1, 2011, through August 1, 2012, as well as the severance of coal after August 1, 2012. (c) No later than August 20, 2012, each producer shall file a report with the commissioner setting forth the tons of coal severed for each month from October 2011 through July 2012. No later than the same date, the producer shall remit the full amount of tax levied by Act 2012-386 for the tons of coal severed during such months. (d) Any taxpayer who, prior to the required date, voluntarily reported the production for the months from October 2011 until August 1, 2012, shall not be required to make additional reports. Any voluntary payments made by such producer for...
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