45-45-201.07
Section 45-45-201.07 Payment of tax required for issuance of license. To prevent motor vehicles, as defined by Section 40-12-240, from escaping taxation and to provide for the more efficient assessment and collection of taxes due on same, no license shall be issued to operate a motor vehicle on the public highways of this state, nor shall any transfer be made by the director of the department as provided under this part, until the ad valorem tax on such vehicle shall have been paid in the county for the preceding year, as evidenced by a receipt of the director of the department where the owner of the vehicle resides, if the vehicle is owned by an individual; and if the vehicle is owned by a firm, corporation, or association, then as evidenced by the receipt of the director of the department in the county in which the motor vehicle is used or operated; provided, that this section shall not apply to motor vehicles owned by dealers, the state, counties, and municipalities. Every person,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.07.htm - 4K - Match Info - Similar pages
45-9-244
Section 45-9-244 Tobacco products. (a) Upon adoption of the Legislature, there is hereby imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Chambers County, a county privilege, license, or excise tax in the following amounts: (1) Twenty-five cents ($.25) for each package of cigarettes made of tobacco or any substitute therefor. (2) Twelve cents ($.12) for each cigar of any description made of tobacco or any substitute therefor, but not including cigarette sized and near cigarette sized cigars which shall be taxed in the same manner as cigarettes under subdivision (1). (3) Twenty-five cents ($.25) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette. (4) Twenty-five cents ($.25) for each sack, plug, package, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-244.htm - 9K - Match Info - Similar pages
10A-3-1.02
Section 10A-3-1.02 Definitions. As used in this chapter, the following terms shall have the following meanings, respectively, unless the context otherwise requires: (1) ARTICLES OF INCORPORATION. The original or restated articles of incorporation or articles of consolidation and all amendments thereto, including articles of merger, of a domestic or foreign nonprofit corporation. The term articles of incorporation of a nonprofit corporation constitutes its certificate of formation as defined in Section 10A-1-1.03(7). The terms may be used interchangeably. The articles of incorporation or certificate of formation of a nonprofit corporation, together with its bylaws, constitute its governing documents within the meaning of Section 10A-1-1.03(40). (2) BOARD OF DIRECTORS. The group of persons vested with the management of the affairs of the corporation irrespective of the name by which the group is designated. The board of directors of a nonprofit corporation is its governing authority as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-3-1.02.htm - 2K - Match Info - Similar pages
22-21-358
Section 22-21-358 Powers of authorities. In addition to all other powers at any time conferred on it by law, and subject to any express provisions of its certificate of incorporation or certificate of reincorporation to the contrary, an authority shall (to the extent at the time not prohibited by the Constitution of Alabama) have the following powers, together with all powers incidental thereto or necessary to the discharge thereof in corporate form: (1) To participate as a shareholder in a corporation, as a joint venturer in a joint venture, as a general or limited partner in a limited partnership or a general partnership, as a member in a nonprofit corporation or as a member of any other lawful form of business organization, which provides health care or engages in activities related thereto; (2) To make or arrange for loans, contributions to capital and other debt and equity financing for the activities of any corporation of which such authority is a shareholder, any joint venture...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-21-358.htm - 5K - Match Info - Similar pages
36-27-171
Section 36-27-171 Withdrawal from service; death of participant. (a) On withdrawing from service pursuant to Section 36-27-16, a member who participated in DROP: (1) Who fulfilled his or her contractual obligation pursuant to DROP shall receive a lump-sum payment from his or her DROP account equal to the payments made to that account on his or her behalf plus interest. Further, the member shall receive his or her accumulated contribution made during participation in DROP, together with interest for the period of DROP participation as provided in subdivision (1) of subsection (c) of Section 36-27-16. In lieu of a lump-sum payment from the DROP account, to the extent eligible under applicable tax laws, the member's total accrued benefit may be "rolled over" directly to the custodian of an eligible retirement plan. The member shall also begin receiving his or her monthly benefit which had been paid directly into the DROP account during his or her participation in DROP. However, if...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-27-171.htm - 9K - Match Info - Similar pages
40-17-346
Section 40-17-346 Monthly exporter returns. (a) A person who is licensed as an exporter shall file monthly returns with the department on forms prescribed and furnished by the department concerning the amount of taxable motor fuel exported from this state. (b) The report must contain all of the following information with respect to motor fuel other than diesel fuel dyed in accordance with the Internal Revenue Code: (1) All shipments of taxable motor fuel removed from a terminal in this state as to which the tax imposed by this article previously was paid or accrued for direct delivery outside of this state by the exporter. (2) All shipments of taxable motor fuel acquired free of this state's motor fuel tax at a terminal in this state for direct delivery outside of Alabama but as to which the destination state's motor fuel tax was paid or accrued to the supplier at the time of removal from the terminal. (3) The gallons delivered to taxing jurisdictions outside this state out of bulk...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-346.htm - 1K - Match Info - Similar pages
40-18-27
Section 40-18-27 Individual taxpayer's returns; liability of innocent spouse. (a) Every taxpayer having gross income before the deductions allowed by this chapter for the taxable year exceeding the sum of the allowable standard deduction as provided in Section 40-18-15 and the personal exemption as provided in Section 40-18-19, as allowed for his or her respective filing status, shall each year file with the Department of Revenue a return stating specifically the items of gross income, the deductions and credits allowed by this chapter, the place of residence, and post office address. (b) A taxpayer other than a resident shall not be entitled to the deductions authorized by Sections 40-18-15 and 40-18-15.2 unless the taxpayer files a complete return showing the gross income of the taxpayer both from within and outside the state. Included on every income tax return shall be the name, address, and Social Security number or preparer taxpayer identification number of the person who...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-27.htm - 3K - Match Info - Similar pages
40-23-171
Section 40-23-171 Definitions. As used in this division, the following terms shall have the following meanings: (1) AGREEMENT. An interstate agreement for simplification and uniformity of taxation among member states in order to reduce the burden of tax compliance for sellers and for all types of commerce and to provide a means by which sales and use taxes may be collected from remote sellers. (2) REMOTE SELLER. An individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or other similar legal entity that sells tangible personal property or a service, but does not have nexus in this state. (3) SALES AND USE TAXES. Sales and use taxes and gross receipts taxes in the nature of a sales tax imposed pursuant to Alabama law. (4) STATE. A state of the United States and the District of Columbia. (Act 2002-418, p. 1068, ยง2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-171.htm - 1K - Match Info - Similar pages
40-23-199.2
Section 40-23-199.2 Marketplace facilitators. (a) For the purpose of this Act 2018-539, the following terms shall have the respective meanings ascribed to them: (1) DEPARTMENT. The Alabama Department of Revenue. (2) MARKETPLACE FACILITATOR. A person that contracts with marketplace sellers to facilitate for a consideration, regardless of whether deducted as fees from the transaction, the sale of the marketplace seller's products through a physical or electronic marketplace operated by a person, and engages: a. Either directly or indirectly, through one or more affiliated persons in any of the following: 1. Transmitting or otherwise communicating the offer or acceptance between the purchaser and marketplace seller; 2. Owning or operating the infrastructure, electronic or physical, or technology that brings purchasers and marketplace sellers together; 3. Providing a virtual currency that purchasers are allowed or required to use to purchase products from the marketplace seller; or 4....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-199.2.htm - 7K - Match Info - Similar pages
40-25-2.1
Section 40-25-2.1 Tax on cigar wrappers. (a) For the purposes of this section, the following terms shall have the respective meanings ascribed to them by this section: (1) CIGAR WRAP. An individual tobacco wrapper that is made wholly or in part from tobacco, including reconstituted tobacco, whether in the form of tobacco leaf, sheet, or tube, if the wrap is designed to be offered to or purchased by a consumer. (2) COMMISSIONER. The Commissioner of the Department of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue of the State of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied less costs of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON. Individuals, firms, corporations, partnerships, companies, or other agencies, associations, incorporated or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE SALE. A sale of tangible personal property by wholesalers to licensed retail...
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