45-2-244.036
Section 45-2-244.036 Enforcement of subpart. It shall be the duty of the County Commission
of Baldwin County to enforce the provisions of this subpart upon its imposing the tax thereunder,
and it shall have the right itself, or its members or its agents, to examine the books, reports,
and accounts of every distributor, storer, or retail dealer of gasoline or motor fuel on which
such tax has been imposed and to make any and all rules and regulations necessary and proper
for the collection of such tax. Provided, however, upon resolution of the Baldwin County Commission,
the State Department of Revenue is hereby authorized and directed to collect all taxes now
or hereafter levied by the county under the provisions of this subpart. All persons, firms,
businesses, and corporations subject to and owing such taxes shall be and hereby are directed
to pay the same over to the department and such payment shall be a full and complete discharge
of all liability therefor to the county. The...
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45-37-243.12
Section 45-37-243.12 Enforcement of subpart. It shall be the duty of the license inspector,
judge of probate, license commissioner, director of county department of revenue, or other
public officer performing like duties in such counties subject to this subpart to enforce
this subpart, including the inspection of the premises of anyone engaged in the sale of malt
or brewed beverages, alcoholic, spirituous, vinous, or fermented liquor. It shall be unlawful
for any person to interfere with or obstruct such officials, their inspectors, auditors, or
representatives in the exercise of the power and authority conferred by this subpart. (Acts
1965, No. 388, p. 533, §13.)...
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40-15-3
Section 40-15-3 Duplicate of federal return filed by executor; computation by Department of
Revenue. It is hereby made the duty of the executor of the estate of any person who has died
a resident of Alabama and upon which estate the tax imposed under any federal revenue act
has not been paid, and the executor of any person who may hereafter die a resident of this
state, and whose estate is subject to the payment of a federal estate tax, to file with the
Department of Revenue of Alabama a duplicate of all the returns which he is required to make
to the federal authorities for the purpose of having the estate taxes determined. When such
duplicate return is filed with the Department of Revenue, it shall compute the amount of tax
that would be due upon said return as federal estate taxes imposed under any federal act permitting
credit of inheritance or estate taxes to the states upon the property of said estate taxable
in the State of Alabama and shall assess against said estate as estate...
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8-17-98
Section 8-17-98 (Effective October 1, 2016) Inspection fee of ultimate consumers having submitted
refund petition. (a) Having submitted a refund petition for the excise tax under the provisions
of Section 40-17-329(h), the following ultimate consumers shall owe an inspection fee to the
Department of Revenue at a reduced rate of one-fortieth of a cent ($.00025) per gallon on
undyed diesel fuel. The Department of Revenue is authorized to reduce the excise tax refund
by the amount of the inspection fee that is due. (1) Undyed diesel fuel used by the ultimate
consumer to operate boats, yachts, ships, or other maritime vehicles, whether such boats,
yachts, ships, or other maritime vehicles are used commercially or for pleasure. (2) Undyed
diesel fuel used by the ultimate consumer to propel or operate tractors which are not operated
on public highways but which are used exclusively in preparing and cultivating land, harvesting
any agricultural commodity, or for other agricultural purposes,...
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40-12-192
Section 40-12-192 When department may refuse to issue license; appeal. Repealed by Act 2011-565,
p. 1084, §45, effective October 1, 2012. (Acts 1932, Ex. Sess., No. 55, p. 57, §3; Code
1940, T. 51, §668; Acts 1992, No. 92-186, §25; Acts 1992, No. 92-222, p. 547, §3; Acts
1993, No. 93-614, p. 547, §2(3).)...
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29-5-12
Section 29-5-12 Estimate of amount of money involved under provisions of certain bills. Repealed
by Act 2017-214, §6, effective October 1, 2017. (Acts 1982, No. 82-102, p. 131; Acts 1983,
No. 83-382, p. 556.)...
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29-5-6
Section 29-5-6 Assistance by Legislative Reference Service and Department of Examiners of Public
Accounts. Repealed by Act 2017-214, §6, effective October 1, 2017. (Acts 1975, 3rd Ex. Sess.,
No. 108, p. 333, §6.)...
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40-25A-16
Section 40-25A-16 Enforcement of chapter; promulgation of rules and regulations. The Department
of Revenue is hereby charged with the enforcement of the provisions of this chapter and is
hereby authorized and empowered to prescribe, adopt, promulgate and enforce, rules and regulations,
relating to any matter or thing pertaining to the administration and enforcement of the provisions
of this chapter, and the collection of taxes, penalties and interest imposed by this chapter.
(Acts 1980, No. 80-700, p. 1406, §16.)...
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40-26A-16
Section 40-26A-16 Enforcement; rules and regulations of chapter. The Department of Revenue
is hereby charged with the enforcement of the provisions of this chapter and is hereby authorized
and empowered to prescribe, adopt, promulgate and enforce, rules and regulations, relating
to any matter or thing pertaining to the administration and enforcement of the provisions
of this chapter, and the collection of taxes, penalties and interest imposed by this chapter.
(Acts 1988, 2nd Ex. Sess., No. 88-952, p. 575, §16.)...
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41-9-142
Section 41-9-142 Commission user fees to be deposited into revenue fund; permissible disbursements;
limitations on uses; when commission may begin to charge. Repealed by Act 2015-435 effective
October 1, 2015. (Acts 1993, No. 93-344, p. 533, §§2, 3.)...
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