40-17A-7
Section 40-17A-7 Method of calculating tax. For the purpose of calculating the tax under Section
40-17A-8, an amount of marihuana or other controlled substance is measured by the weight of
the substance or by number of dosage units in the dealer's possession. (Acts 1988, 1st Ex.
Sess., No. 88-785, p. 218, §7.)...
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40-17A-11
Section 40-17A-11 Method and time of affixing stamps; payment due. (a) When a dealer purchases,
acquires, transports, or imports into this state marihuana or controlled substances on which
a tax is imposed by Section 40-17A-8, and if the indicia evidencing the payment of the tax
have not already been affixed, the dealer shall have them permanently affixed on the marihuana
or controlled substance immediately after receiving the substance. Each stamp or other official
indicia may be used only once. (b) Payable on possession. Taxes imposed upon marihuana or
controlled substances by this chapter are due and payable immediately upon acquisition or
possession in this state by a dealer. (Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §11.)...

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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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27-61-1
Section 27-61-1 Surplus Lines Insurance Multi-State Compliance Compact. The Surplus Lines Insurance
Multi-State Compliance Compact Act is enacted into law and entered into with all jurisdictions
mutually adopting the compact in the form substantially as follows: PREAMBLE WHEREAS, with
regard to Non-Admitted Insurance policies with risk exposures located in multiple states,
the 111th United States Congress has stipulated in Title V, Subtitle B, the Non-Admitted and
Reinsurance Reform Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection
Act, hereafter, the NRRA, that: (A) The placement of Non-Admitted Insurance shall be subject
to the statutory and regulatory requirements solely of the insured's Home State, and (B) Any
law, regulation, provision, or action of any State that applies or purports to apply to Non-Admitted
Insurance sold to, solicited by, or negotiated with an insured whose Home State is another
State shall be preempted with respect to such application;...
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40-17A-6
Section 40-17A-6 Exemption of persons registered under Section 20-2-51 or otherwise in lawful
possession. Nothing in this chapter requires persons registered under Section 20-2-51, or
otherwise lawfully in possession of marihuana or a controlled substance, to pay the tax required
under this chapter. (Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §6.)...
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12-19-181
Section 12-19-181 Schedule and distribution of additional fees. (a) In addition to any other
docket fees provided by law, including, but not limited to, the docket fees provided in Sections
12-19-171 and 12-19-176, the following fees shall be automatically assessed in cases in municipal,
juvenile, district, and circuit courts upon conviction or adjudication of the defendant of
any of the following offenses: (1) Unlawful possession of marihuana in the second degree in
violation of Section 13A-12-214 ...$40. (2) Possession of drug paraphernalia, misdemeanor
conviction or adjudication, in violation of subsection (c) of Section 13A-12-260 ...$40. (3)
Delivery, sale, manufacture, etc. of drug paraphernalia in violation of subsection (d) of
Section 13A-12-260: a. Misdemeanor ...$40. b. Felony ...$60. (4) Felony unlawful possession
of a controlled substance in violation of Sections 13A-12-212 and 13A-12-213 ...$60. (5) Obtaining
a...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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40-18-35
Section 40-18-35 Deductions allowed to corporations. (a) The following items shall be deducted
from federal taxable income for purposes of computing taxable income under this chapter: (1)
Refunds of state and local income taxes. (2) Federal income tax paid or accrued during the
taxpayer's taxable year. The portion of federal income tax deductible by a corporation earning
income from sources both inside and outside of Alabama shall be determined by the ratio that
the corporation's taxable income, computed without the deduction for federal income tax, apportioned
and allocated to Alabama bears to the corporation's taxable income, computed without the deduction
for federal income tax, apportioned and allocated everywhere. (3) Interest income earned on
obligations of the United States. (4)a. Interest income earned on obligations of the State
of Alabama or its subdivisions or instrumentalities thereof to the extent included in gross
income for the purposes of federal income taxation. b....
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40-20-22
Section 40-20-22 Applicability; payment of and liability for taxes; reporting. (a) The tax
levied by this chapter and computed pursuant to Section 40-20-21 applies to all offshore production
produced from depths greater than 8,000 feet below mean sea level, regardless of the method
or place or timing of delivery or sale, or the manner or place of processing, or to whom sold,
or by whom used, or the fact that the delivery, sale, or storage may be made at points outside
the state, or the fact that processing or other preparation for sale, storage, or use occurs
outside the state. It is the intent of this chapter that the tax is to be computed on the
production of all offshore oil or gas in this state from depths greater than 8,000 feet below
mean sea level, however the tax shall be computed only once on any given volume of such offshore
production. (b) Natural gas produced by offshore production in the State of Alabama that is
lawfully injected into oil or gas pools or reservoirs in the...
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6-12-2
Section 6-12-2 Definitions. As used in this chapter, the following terms shall have the following
meanings: (1) ADJUSTED FOR INFLATION. Increased in accordance with the formula for inflation
adjustment set forth in Exhibit C to the Master Settlement Agreement. (2) AFFILIATE. A person
who directly or indirectly owns or controls, is owned or controlled by, or is under common
ownership or control with, another person. Solely for purposes of this definition, the terms
"owns," "is owned," and "ownership" mean ownership of an equity
interest, or the equivalent thereof, of ten percent or more, and the term "person"
means an individual, partnership, committee, association, corporation, or any other organization
or group of persons. (3) ALLOCABLE SHARE. Allocable share as that term is defined in the Master
Settlement Agreement. (4) CIGARETTE. Any product that contains nicotine, is intended to be
burned or heated under ordinary conditions of use, and consists of or contains (i) any roll
of...
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