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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-22-4.htm - 7K - Match Info - Similar pages
40-1-44
Section 40-1-44 Interest on delinquent taxes and overpayments. (a) Interest shall be added as provided herein to any tax or other amount due the department which is not paid by the due date. Interest on any delinquency shall be charged from the due date of the tax, except (1) interest on delinquent license taxes levied under Chapter 12 of this title shall be charged from the delinquent date provided in subsection (e) of Section 40-12-10; and (2) interest on delinquent license tax and registration fees levied on motor vehicles shall be charged beginning after the period allowed for registration or renewal; and (3) interest on the freight lines and equipment companies tax levied in Section 40-21-52 shall be charged from the delinquent date thereof. The interest shall be computed based on the underpayment rate established by the Secretary of the Treasury under the authority of 26 U.S.C. §6621. (b)(1) Except as provided in subdivision (2) of this subsection (b), interest shall be paid by...
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45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when used in this section shall have the meaning ascribed to them below, unless the context clearly indicates a different meaning: (1) "Gasoline" means any type of gasoline, naptha, or other liquid motor fuel, or any device or substitute therefor, commonly used in internal combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor fuel, gas oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor. (3) "Kerosene" means the product known commercially as "kerosene oil." (b) In addition to all other taxes and licenses, there is hereby levied upon every distributor, refiner, retail dealer, or storer of gasoline, kerosene, or diesel fuel in Blount County, Alabama, an excise tax of one cent ($.01) per gallon upon the selling, distributing, storing, or withdrawing from storage in Blount County for any use, gasoline, kerosene, or diesel fuel as defined by this section;...
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45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a) For the purposes of this section, the following terms shall have the respective meanings ascribed by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission. (3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute therefor commonly used in internal combustion engines; provided, that such term shall not be held to apply to those products known commercially as "kerosene oil," "fuel oil" or "crude oil" when used for lighting, heating, or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage in any county for use in the operation of any motor vehicle upon the highways of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.20.htm - 12K - Match Info - Similar pages
45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a) For the purposes of this section, the following terms shall have the respective meanings ascribed by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission. (3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute therefor commonly used in internal combustion engines; provided, that such term shall not be held to apply to those products known commercially as "kerosene oil," "fuel oil" or "crude oil" when used for lighting, heating, or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage in any county for use in the operation of any motor vehicle upon the highways of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated or...
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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
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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
40-17-350
Section 40-17-350 Transportation of motor fuel; inspections. (a) Each person operating a refinery or terminal in Alabama shall prepare and provide to the driver of every highway vehicle receiving motor fuel at the facility a shipping document setting out on its face the destination state as represented to the terminal operator by the shipper or the shipper's agent. Failure to comply with this subsection may result in a department imposed penalty of not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000), to be multiplied by the sum of the current violation plus prior violations of this subsection. (b) Every person transporting motor fuel in Alabama in a highway vehicle other than in its supply tank shall carry on board a shipping document issued by the facility where the motor fuel was obtained. The shipping document shall set out on its face the state of destination of the motor fuel transported in the highway vehicle. Violation of this subsection...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-350.htm - 14K - Match Info - Similar pages
40-17-331
Section 40-17-331 Floor-stocks tax on motor fuel. (a) There is hereby imposed a floor-stocks tax on motor fuel held in inventory outside of the bulk transfer/terminal system on the effective date of the tax increase and on the date of each subsequent tax increase levied by the Rebuild Alabama Act. (b) Each rate of the tax imposed by this section shall be the incremental amount of tax imposed under the Rebuild Alabama Act. (c) Any wholesale distributor holding motor fuel in inventory outside of the bulk transfer/terminal system on the effective date of each tax increase levied by the Rebuild Alabama Act shall be liable for the tax. (d) The tax imposed by the Rebuild Alabama Act shall be paid on or before the last day of the third month following each tax increase and shall be paid in the manner prescribed by the department. (Act 2011-565, p. 1084, §12; Act 2019-2, 1st Sp. Sess., §3.)...
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40-17-347
Section 40-17-347 Monthly informational report of terminal operators; annual report. (a) A terminal operator shall file with the department a monthly informational report showing the amount of motor fuel received and removed from the terminal during the month. The report is due by the last day of the month following the month covered by the report. The report shall contain all of the following information and any other information required by the department: (1) The terminal code assigned by the Internal Revenue Service. (2) The beginning and ending inventory which pertains to the applicable reporting month. (3) The number of net gallons of motor fuel received in inventory at the terminal during the month and each position holder for the motor fuel. (4) The number of net gallons of motor fuel removed from inventory at the terminal during the month and, for each removal, the position holder for the motor fuel and the destination state of the motor fuel. (5) The number of net gallons of...
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