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45-19-244.03
Section 45-19-244.03 Monthly report - Purchasers and transporters. Purchasers and transporters
of a product severed in Coosa County shall file a report with the department on forms prescribed
by the department within 20 days after the end of each calendar month in which the purchaser
or transporter purchased or transported earthen material or graphite severed in Coosa County.
The report shall state the names and addresses of all producers in Coosa County from whom
the purchaser or transporter has received the earthen material during the calendar month,
the total quantity of earthen material or graphite so acquired, and, in the case of a transporter,
to whom and where each ton of earthen material or graphite was delivered, and any other information
as the commissioner may reasonably require for the proper enforcement of this part, including
the routes traveled in transporting the gravel and the amounts of any privilege tax on the
transportation. The report shall be signed by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-244.03.htm - 1K - Match Info - Similar pages
40-17-327
Section 40-17-327 Taxable unaccounted for motor fuel losses at a terminal. (a) There is hereby
annually levied a tax at the rates specified by Section 40-17-325 on taxable unaccounted for
motor fuel losses at a terminal in this state. For the purposes of this section, taxable unaccounted
for motor fuel losses shall mean the number of net gallons of unaccounted for motor fuel losses
that exceed one half of one percent of the number of net gallons removed from the terminal
during the year by a bulk transfer or at the terminal rack. Unaccounted for motor fuel losses
means the difference between: (1) The amount of motor fuel in inventory at the terminal at
the beginning of the calendar year plus the amount of motor fuel received by the terminal
during the year; and (2) the amount of motor fuel in inventory at the terminal at the end
of the calendar year plus the amount of motor fuel removed from the terminal during the year.
Accounted for motor fuel losses which have been approved by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-327.htm - 1K - Match Info - Similar pages
40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection, sales of
motor fuel to the following are exempt from the tax levied by subsection (a) of Section 40-17-325
and shall not be paid at the rack: (1) All motor fuel exported from this state for which proof
of export is available in the form of a terminal issued destination state shipping document
that is a. exported by a supplier who is licensed in the destination state or b. is sold by
a supplier to a licensed exporter for immediate export to a state for which the applicable
destination state motor fuel excise tax has been collected by the supplier who is licensed
to remit the tax to the destination state. If the motor fuel is exempt from the excise tax
due to the product being exported from this state, then the motor fuel exported from this
state shall also be exempt from the inspection fee imposed under Section 8-17-87. This exemption
shall not apply to any motor fuel which is transported and delivered...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-329.htm - 14K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-168.12.htm - 1K - Match Info - Similar pages
40-17-340
Section 40-17-340 Filing of monthly return and payment due. (a) Each supplier, importer, blender,
permissive supplier, and exporter shall file the monthly return required herein, in a format
prescribed by the commissioner, on or before the 22nd day of each calendar month for the preceding
month. (b) Other than importers, the tax levied by this article shall be paid to the department
by each taxpayer on or before the 22nd 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) Importers importing motor fuel
from a bulk plant or some other non-terminal storage location shall pay the tax levied by
this article to the department on or before the 22nd day of each calendar month for the preceding
month, and the payment shall be accompanied by any required returns. The department may require
all or certain taxpayers to file tax returns and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-340.htm - 2K - Match Info - Similar pages
40-19-4
Section 40-19-4 Taxes payable in monthly installments; returns. The taxes levied under the
provisions of this chapter shall be due and payable in monthly installments on or before the
fifteenth day of the month next succeeding the month in which the tax accrues. On or before
the fifteenth day of each month, every motor carrier on whom the taxes levied by this chapter
are imposed shall render to the Department of Revenue on a form prescribed by the department
a true and correct statement showing: The mileage traveled on the highways of this state for
the preceding month, or portion thereof and the number, kind, motor number and make of the
motor vehicle so operated, together with such other information as the department may demand
and require, and, at the time of making such monthly report, such person shall compute the
taxes due and shall pay to the Department of Revenue the amount of taxes shown to be due.
The Department of Revenue, for good cause, may extend the time for making any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-19-4.htm - 1K - Match Info - Similar pages
40-18-342
Section 40-18-342 Tax credit for equipment and conversion costs. (a)(1) Subject to subdivision
(2), for all tax years beginning after December 31, 2011, until tax year ending December 31,
2017, there shall be allowed to any agricultural trade or business an income tax credit equal
to 20 percent of the cost of the purchase and installation of any qualified irrigation equipment
and any conversion costs related to the conversion of irrigation equipment from fuel to electricity
or qualified reservoirs. For a surface water withdrawal irrigation system to be eligible for
credit, the irrigation system must operate utilizing a qualified reservoir, except when the
surface water withdrawal is directly from any river or stream whose average annual flow exceeds
8,000 cubic feet per second. A qualified reservoir is not required for a ground water withdrawal
irrigation system. The credit shall be equal to 20 percent of the accrued cost of the qualified
irrigation equipment and the cost of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-342.htm - 6K - Match Info - Similar pages
32-7A-12
Section 32-7A-12 Suspension of registration. (a) The department shall suspend the vehicle registration
of any motor vehicle determined to be in violation of Section 32-7A-4, including any motor
vehicle operated in violation of Section 32-7A-16 by an operator other than the owner of the
vehicle. Neither the fact that, subsequent to the date of verification or violation, the owner
acquired the required liability insurance policy nor the fact that the owner terminated ownership
of the motor vehicle shall have any bearing upon the required suspension. (b) The registration
of any motor vehicle registered in this state shall be suspended upon the department receiving
notice of the conviction of the operator of the motor vehicle in another state of an offense
which, if committed in this state, would constitute a violation of Section 32-7A-4. Until
it is terminated, any suspension under this chapter shall remain in force even if the registration
is renewed or a new registration is acquired for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-7A-12.htm - 7K - Match Info - Similar pages
8-17-97
Section 8-17-97 Collection and payment of inspection fee; filing requirements; rulemaking authority.
(a) It shall be the duty of the person first selling dyed diesel fuel, dyed kerosene, or lubricating
oil in this state or importing dyed diesel fuel, dyed kerosene, or lubricating oil into the
state, on which an inspection fee is due to collect and pay such inspection fee to the Department
of Revenue each month in respect of all dyed diesel fuel, dyed kerosene, or lubricating oil
sold or imported in the state during the preceding month unless the purchaser is an inspection
fee permit holder. (b) It shall be the duty of the supplier or permissive supplier to collect
and pay the inspection fee to the Department of Revenue each month in respect of all dyed
diesel fuel or dyed kerosene destined for Alabama that is sold to an importer that does not
have a valid inspection fee permit issued by the Alabama Department of Revenue. (c) It shall
be the duty of the supplier or permissive supplier...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-97.htm - 3K - Match Info - Similar pages
8-17-91
Section 8-17-91 Disposition of funds; overpayments. (a) The proceeds from the permit fees,
inspection fees, and penalties, if any, collected by the Commissioner of Agriculture and Industries
and the Revenue Commissioner pursuant to Section 8-17-87 together with one-third of the proceeds
of the six cent ($.06) additional motor fuel excise tax levied on gasoline under subdivision
(1) of subsection (a) of Section 40-17-325, shall be paid into the State Treasury and distributed
by the State Treasurer as follows: (1) An amount equal to five percent or no less than $175,000,
whichever is greater, of the combined proceeds received each month shall accrue to the credit
of, and be deposited in, the Agricultural Fund; and (2) The balance of the proceeds shall
be distributed as follows: a. 13.87 percent of the balance of the proceeds shall be distributed
equally among each of the 67 counties of the state monthly. The county shall deposit the proceeds
into the county's special RRR Fund as provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-91.htm - 9K - Match Info - Similar pages
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