45-29-241
Section 45-29-241 Disposition of funds. (a) Of the proceeds of the oil and gas severance tax provided by Sections 40-20-1 through 40-20-13, which are distributed to the County General Fund of Fayette County, or to the general fund of any municipality therein, 20 percent of such proceeds shall be transferred to the county education department and shall be used as follows: Five percent shall be used for classroom supplies and equipment, which shall be in addition to any classroom support provided by the state; five percent shall be used for the repair, renovation, or new construction of educational buildings or facilities, or for the purchase of new school buses; and 10 percent shall be used only for capital improvements, renovation, or to replace funds pledged to capital improvement projects. (b) The five percent pledged for school supplies shall be distributed by the county board of education to the principal of each public school located within the county on a per student basis. (c)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-241.htm - 2K - Match Info - Similar pages
40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection (f), the tax imposed by this article shall be due and payable to the department monthly on or before the 20th day of the month next succeeding each month during which the storage, use, or other consumption of tangible personal property became taxable hereunder. (b) Every seller or person engaged in making retail sales of tangible personal property for storage, use, or other consumption in this state, who alternatively: (1) Maintains, occupies, or uses, permanently or temporarily, directly or indirectly, or through a subsidiary, or agent by whatever name called, an office, place of distribution, sales, or sample room or place, warehouse or storage place, or other place of business; (2) Qualifies to do business or registers with the state to collect the tax levied by this chapter; (3) Employs or retains under contract any representative, agent, salesman, canvasser, solicitor, or installer operating in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-68.htm - 9K - Match Info - Similar pages
40-25-23
Section 40-25-23 Disposition of funds. All revenues collected under the provisions of this article, except as otherwise provided, shall be paid to the Department of Revenue by check or draft made payable to the Treasurer of Alabama, and shall be distributed in the following manner: (1) All of the revenue derived from the tax levied upon cigarettes by Sections 40-25-2 and 40-25-41 shall be deposited in the State Treasury and 38.82 percent of such revenue shall be divided as follows: a. Six and six one-hundredths percent to the credit of the State Public Welfare Trust Fund, which is hereby appropriated for general welfare purposes. In this section, "general welfare purposes" means: 1. The administration of public assistance as set out in Sections 38-2-5 and 38-4-1; 2. Services, including supplementation and supplementary services under the federal Social Security Act, to or on behalf of persons to whom such public assistance may be given under Section 38-4-1; 3. Services to and on behalf...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-23.htm - 8K - Match Info - Similar pages
9-17-83
Section 9-17-83 Order requiring unit operation - Contents. The order shall be fair and reasonable under all the circumstances, shall protect the rights of interested parties and shall include: (1) A description of the area embraced, termed the unit area, and a description of the pool or pools or portions thereof affected and lying within the unit area, termed the unit pool. (2) A statement of the nature of the operations contemplated. (3) An allocation among the separately owned interests derived from or associated with tracts in the unit area of all the oil or gas, or both, produced from the unit pool within the unit area, and not required in the conduct of such operation or unavoidably lost, such allocation to be based on the relative contribution which each such tract or interest is expected to make during the course of such operation, to the total production of oil or gas, or both, so allocated. (4) A provision for adjustment among the owners of the unit area (not including royalty...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-83.htm - 6K - Match Info - Similar pages
40-20-30
Section 40-20-30 Definitions. For the purpose of this article, the following terms shall have the respective meanings ascribed by this section: (1) OIL, GAS AND OTHER MINERALS. Oil, gas, petroleum, hydrocarbons, distillate, condensate, casing-head gas, other petroleum derivatives and all other similar minerals of commercial value which are usually produced by the drilling, boring or sinking of wells. (2) MINERAL ACRE and ROYALTY ACRE. The number of acres obtained by multiplying the aggregate acreage described in the instrument involved by the fractional interest leased or conveyed thereby. (3) PRIMARY TERM. In connection with any instrument affected by this article shall mean the period of time that the estate created by such instrument shall endure under the terms thereof in the absence of production of oil, gas or other minerals in paying quantities, the carrying on of drilling or reworking operations for the production of such oil, gas or other minerals, force majeure or laws, rules...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-30.htm - 1K - Match Info - Similar pages
45-49-248
Section 45-49-248 Disposition of funds from oil and gas severance tax. (a) The County Commission of Mobile County shall distribute and pay all funds received by Mobile County under subsection (a) of Section 40-20-8, as amended, relating to the levy and distribution of a privilege tax on the production of oil and gas from offshore, as follows: (1) Thirty-five percent to the County Commission of Mobile County to be used for county purposes. (2) Thirty percent to the Mobile County Indigent Care Board which shall be used for the medical care and treatment of medically indigent citizens of the county and under Subpart 3, commencing with Section 45-49-171.40, Part 2, Article 17, of this chapter. (3) Thirty-five percent to the Mobile County Board of Education which shall be placed in a special account by the board for the purpose of capital outlay projects within the Mobile County School System. (b) The County Commission of Mobile County shall distribute and pay in 12 monthly installments all...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-248.htm - 2K - Match Info - Similar pages
40-17-361
Section 40-17-361 Disposition of diesel proceeds. (a) The proceeds of the thirteen cents ($.13) diesel excise tax imposed by this article, when collected, shall be applied as follows: (1) For payment of the costs of collection thereof, being the amount appropriated for each fiscal year by the Legislature to the department for the administration of this article. (2) For payment of the principal of and interest on bonds issued after October 1, 1969, and prior to December 1, 1977, by the Alabama Highway Authority, a public corporation and instrumentality of the state, all in the manner and to the extent and subject to the priorities as to rank as are provided in the respective statutes under which the bonds were issued. (3) For payment of the principal of and interest on bonds and other obligations, including refunding obligations, issued after December 1, 1977, by a public corporation existing at the time of issuance under the laws of Alabama pursuant to then existing statutory or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-361.htm - 3K - Match Info - Similar pages
40-18-39
Section 40-18-39 Corporate returns. (a) Except as provided in subsection (c), every corporation, joint stock company, or association subject to income tax under this chapter shall file a return with the Department of Revenue for each taxable year, stating specifically the items of its gross income and the deductions and credits allowed by this chapter. In cases where receivers, trustees in bankruptcy, or assignees are operating the property or business of corporations, such receivers, trustees, or assignees shall file returns for such corporations in the same manner and form as corporations are required to file returns. Any tax due on the basis of such returns filed by receivers, trustees, or assignees shall be collected in the same manner as if collected from the corporations of whose business or property they have custody and control. Returns shall be filed by the same date as the corresponding federal income tax returns are required to be filed as provided under federal law. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-39.htm - 15K - Match Info - Similar pages
23-2-153
Section 23-2-153 Exemptions from levy, charge, assessment, collection, etc., of certain taxes; certificate of exemption. (a) The exercise of the powers granted by this article shall be in all respects for the benefit of the people of the state, for the increase of their commerce and prosperity, and for the improvement of their health and living conditions. Since the ownership, operation, and maintenance of toll road, bridge, or tunnel projects by the authority will constitute the performance of essential functions, the authority, department, and any concessionaire, or any contractor, subcontractor, or agent thereof, shall not be required to pay the taxes or assessments as specifically authorized in this section upon any toll road, bridge, or tunnel project or any property acquired or used by the authority, department, or any concessionaire under this article. (b) An income, excise, or license tax or assessment may not be levied upon or collected in the state with respect to any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-2-153.htm - 5K - Match Info - Similar pages
40-17-168.9
Section 40-17-168.9 Cancellation of license. (a) In accordance with Chapter 2A, the department may cancel any license required under this article, upon written notice sent to the licensee's last known address as it appears in the department's files, for any of the following reasons: (1) Filing by the licensee of a false report of the data or information required by this article. (2) Failure, refusal, or neglect of the licensee to file a report or to provide any information required by this article. (3) Failure of the licensee to pay the full amount of all excise taxes due or to pay any penalties or interest due. (4) Failure of the licensee to keep accurate records of the quantities of compressed natural gas or liquefied natural gas produced, sold, or used in Alabama. (5) Failure to file a new or additional surety bond upon request of the department pursuant to this article. (6) Conviction of the licensee or a principal of the licensee for any act prohibited under this article. (7)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-168.9.htm - 1K - Match Info - Similar pages
|