40-13-55
Section 40-13-55 Rules and regulations; accounting. (a) The department shall administer and
collect this tax and shall promulgate rules and regulations necessary and reasonable for the
administration of this article. It shall be the duty of the department to include in such
regulations an appropriate method to allocate funds collected to the county where the severed
material was severed or processed. Any records related to the collection, distribution, and
enforcement of this tax in a particular county, including serverance tax returns, shall be
made available to the county commission of the county upon request from the county commission.
(b) The department and producers shall use the inventory accounting principle known as "first
in-first out" in determining the tax payable on stockpiles or inventories of severed
material sold, and to which county the tax revenue should be allocated, regardless of where
the severed material is stored or sold. Any records detailing the allocation of...
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45-8-243
Section 45-8-243 Levy of tax; failure to add tax or refund or absorption of tax; disposition
of funds; affixing of tax stamps; rules and regulations; construction and application. (a)
The Calhoun County Commission is hereby authorized to impose upon every person, firm, corporation,
club, association, partnership, or other legal entity who or which sells, stores, delivers,
uses, or otherwise consumes tobacco or certain tobacco products in Calhoun County a county
privilege, license, or excise tax in the following amounts: (1) Three cents ($0.03) for each
package of cigarettes, made of tobacco or any substitute therefor. (2) Three cents ($0.03)
for each sack, can, package, or other container of smoking tobacco, including granulated,
plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared
in such manner as to be suitable for smoking in a pipe or cigarette. (3) Three cents ($0.03)
for each sack, plug, package, or other container of chewing tobacco, which...
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32-6-53
Section 32-6-53 Power of Commissioner of Revenue to make rules and regulations. The Commissioner
of Revenue, or his successor in office, by whatsoever name called, shall have full and continuing
power to promulgate, from time to time with the approval of the Governor, reasonable rules
and regulations governing the number, type or kind, size and method of placement and attachment
of license tags, stamps, discs, plates or other devices to be attached to motor vehicles as
evidence of the licensing and registration thereof; provided, that such power or authority
on the part of the Commissioner of Revenue, or his successor in office, to issue such rules
and regulations shall be dependent upon a proclamation by the Governor, from time to time
as the occasion may require, of an emergency making reasonably necessary the use of such substitutes
for the usual tags attached to or placed upon motor vehicles; and provided further, that the
power to make such rules and regulations by the...
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40-23-212
Section 40-23-212 Rules and regulations. The Commissioner of the Department of Revenue shall
promulgate any rules necessary to implement and administer this article including, but not
limited to, a list of those articles and items qualifying for the exemption pursuant to this
article, that do not conflict with the streamlined sales and use tax agreement. (Act 2006-574,
§3.)...
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40-23-232
Section 40-23-232 Rules and regulations. The Commissioner of the Department of Revenue shall
promulgate any rules necessary to implement and administer this article including, but not
limited to, a list of those articles and items qualifying for the exemption pursuant to this
article, that do not conflict with the Streamlined Sales and Use Tax Agreement. (Act 2012-256,
p. 492, §3.)...
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2-15-68
Section 2-15-68 Rules and regulations for implementation of division. The commissioner, with
the approval of the board, is hereby authorized to promulgate rules and regulations as are
reasonably necessary to carry out the evident intent and purposes of this division. Before
any rules and regulations which are authorized to be promulgated by the commissioner under
this division shall be approved by the board, the commissioner shall, at least 10 days before
any such rule or regulation is submitted to the board for approval, notify all livestock markets
in the State of Alabama of the date on which such regulation is to be submitted to the board
for approval in order that livestock market operators may appear and be heard concerning the
adoption of all rules and regulations to be promulgated and approved under the provisions
of this division. Following promulgation and approval of all rules and regulations as authorized
under this division and within 30 days, the commissioner shall give...
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2-27-57
Section 2-27-57 Rules and regulations - Generally. The commissioner, with the approval of the
board, is hereby authorized to promulgate such rules and regulations as are reasonable and
necessary to carry out the evident intent and purpose of the provisions and requirements of
this article; provided, that any such regulations shall not be inconsistent with regulations
by the state or federal government respecting safety in air navigation or operation of aircraft.
The commissioner shall consult with other officials before issuing regulations directly related
to any matter within the jurisdiction of any other official of this state. Before any rules
or regulations are promulgated or any existing rules and regulations are amended, as provided
in this section, the commissioner shall give at least 10 days' notice to persons engaged in
custom application of pesticides by aircraft or ground equipment that such rules and regulations
are to be considered for adoption or for amendment by the...
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22-30B-17
Section 22-30B-17 Cooperation with county officials; promulgation of rules and regulations.
The Commissioner of Revenue shall fully cooperate with county officials for the successful
administration of the county fee levied in Section 22-30B-4 and have the authority to develop
and promulgate reasonable rules and regulations as needed to administer the provisions of
this chapter. (Acts 1988, 1st Ex. Sess., No. 88-872, p. 392, §17.)...
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34-15C-5
Section 34-15C-5 Powers and duties of board. The board shall perform the following duties,
subject to the other provisions of this chapter: (1) Administer fully this chapter and any
rules promulgated by the board pursuant to this chapter. (2) Prescribe, make, adopt, and amend
such rules pursuant to the Alabama Administrative Procedure Act as the board deems necessary
to carry out the provisions of this chapter. (3) For the purpose of enforcing this chapter,
conduct investigations and hearings concerning charges against registered interior designers,
at any time or place within the state, administer oaths and affirmations, examine witnesses,
and receive evidence in the course of any such hearings. (4) Issue, in conjunction with the
Secretary of State, any documentation necessary to prove that a registered interior designer
is practicing in accordance with and abiding by the requirements of this chapter, for which
an annual fee, in an amount determined by the board, shall be assessed and...
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45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
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