45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when used
in this section shall have the meaning ascribed to them below, unless the context clearly
indicates a different meaning: (1) "Gasoline" means any type of gasoline, naptha,
or other liquid motor fuel, or any device or substitute therefor, commonly used in internal
combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor fuel, gas
oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor. (3) "Kerosene"
means the product known commercially as "kerosene oil." (b) In addition to all other
taxes and licenses, there is hereby levied upon every distributor, refiner, retail dealer,
or storer of gasoline, kerosene, or diesel fuel in Blount County, Alabama, an excise tax of
one cent ($.01) per gallon upon the selling, distributing, storing, or withdrawing from storage
in Blount County for any use, gasoline, kerosene, or diesel fuel as defined by this section;...

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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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13A-9-71
Section 13A-9-71 Registration of charitable organizations, professional fund raisers, and commercial
co-venturers, and professional solicitors; notification of changes; exempt persons; annual
report; prohibition against fund raising by unregistered person; contracts between professional
fund raisers and commercial co-venturers; appointment of Secretary of State as agent for service
of process; use of name of charitable organization without consent; disclosure by solicitors;
violations and penalties; injunctive relief. (a) Every charitable organization, except those
granted an exemption in subsection (f), which is physically located in this state, intends
to solicit contributions in or from this state, or to have contributions solicited in this
state, on its behalf, by other charitable organizations, paid solicitors, or commercial co-venturers
in or from this state shall, prior to any solicitation, file a registration statement with
the Attorney General upon a form prescribed by the...
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28-3A-25
Section 28-3A-25 Unlawful acts and offenses; penalties. (a) It shall be unlawful: (1) For any
manufacturer, importer, or wholesaler, or the servants, agents, or employees of the same,
to sell, trade, or barter in alcoholic beverages between the hours of nine o'clock p.m. of
any Saturday and two o'clock a.m. of the following Monday. (2) For any wholesaler or the servants,
agents, or employees of the wholesaler to sell alcoholic beverages, to other than wholesale
or retail licensees or others within this state lawfully authorized to sell alcoholic beverages,
or to sell for export. (3) For any person, licensee, or the board, either directly or by the
servants, agents, or employees of the same, or for any servant, agent, or employee of the
same, to sell, deliver, furnish, or give away alcoholic beverages to any person under the
legal drinking age, as defined in Section 28-1-5, or to permit any person under the legal
drinking age, as defined in Section 28-1-5, to drink, consume, or possess...
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45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following terms have the
meanings here given them: (1) COUNTY. Any county now or hereafter subject to this subpart.
(2) COUNTY GOVERNING BODY. The county board of revenue, the county commission, or other like
body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director of the county
department of revenue, the license commissioner, or judge of probate of the county, or any
other public officer performing like duties in the county. (4) SECTION 3 AS AMENDED IN 1979.
Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL UNBROKEN PACKAGE POLICY. The
state policy in effect when the original Section 3 of Act 388 of the 1965 Regular Session
was approved in August 1965, prohibiting licensees from selling or keeping for sale liquor
or wine except in an original unbroken package. (6) THE 1979 AMENDMENT. The act the Legislature
of Alabama adopted during its Regular Session of 1979 amending the original...
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20-2-190
Section 20-2-190 Penalties; sale of ephedrine, etc.; Alabama Drug Abuse Task Force. (a) Any
person who manufactures, sells, transfers, receives, or possesses a listed precursor chemical
violates this article if the person: (1) Knowingly fails to comply with the reporting requirements
of this article; (2) Knowingly makes a false statement in a report or record required by this
article or the rules adopted thereunder; (3) Is required by this article to have a listed
precursor chemical license or permit, and is a person as defined by this article, and knowingly
or deliberately fails to obtain such a license or permit. An offense under this subsection
shall constitute a Class C felony. (b) Notwithstanding the provisions of Section 20-2-188,
a person who possesses, sells, transfers, or otherwise furnishes or attempts to solicit another
or conspires to possess, sell, transfer, or otherwise furnish a listed precursor chemical
or a product containing a precursor chemical or ephedrine or...
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40-25A-6
Section 40-25A-6 Penalty for failure to report or keep records. Any person subject to this
chapter who shall fail to make any report required of them by the Department of Revenue or
shall fail to keep any of the records required herein shall be guilty of a Class B misdemeanor.
Each month of such failure shall constitute a separate offense. (Acts 1980, No. 80-700, p.
1406, §6.)...
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45-2-244.185
Section 45-2-244.185 Recordkeeping. It shall be the duty of every person engaging or continuing
in any business for which a privilege or license tax is imposed hereby to keep and preserve
suitable records of the gross proceeds of any such business and such other books or accounts
as may be necessary to determine the amount of tax for which he or she is liable hereunder.
It shall be the duty of every person to keep and preserve for a period of three years, all
invoices of gross proceeds, proceeding or accruing from the leasing or renting herein taxed
and all such books, invoices, and other records shall be open for examination at any time
by the county commission or its agent. Any person leasing, who in addition leases for releasing,
shall keep his or her books so as to show separately the gross proceeds of leasing for releasing.
Each occurrence of a failure to keep records or allow examination thereof shall constitute
a separate offense. Any person who shall fail to keep records as...
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45-8-241.65
Section 45-8-241.65 Books and records; violations and penalties. (a) It shall be the duty of
every person engaging or continuing in any business for which a privilege or license tax is
imposed hereby to keep and preserve suitable records of the gross proceeds of any such business
and such other books or accounts as may be necessary to determine the amount of tax for which
he or she is liable hereunder. It shall be the duty of every person to keep and preserve for
a period of three years, all invoices of gross proceeds, proceeding or accruing from the leasing
or rental herein taxed and all such books, invoices, and other records shall be open for examination,
at any time by the county commission or its agent. Any person leasing, who in addition leases
for releasing, shall keep his or her books so as to show separately the gross proceeds of
leasing and the gross proceeds of leasing for releasing. Each occurrence of a failure to keep
records or allow examination thereof shall constitute a...
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40-25-46
Section 40-25-46 Records. It shall be the duty of every person storing, using or otherwise
consuming in this state tobacco products subject to the provisions of this article to keep
and preserve all invoices, books, papers, cancelled checks, or other memoranda touching the
purchase, sale, exchange, receipt, ownership, storage, use, or other consumption of such tobacco
products. All such invoices, books, papers, cancelled checks, or other memoranda shall be
subject to audit and inspection by any duly authorized representative of the Department of
Revenue at any and all reasonable times. Any person who fails or refuses to keep and preserve
the records as herein required or who upon request by a duly authorized agent of the Department
of Revenue fails or refuses to allow an audit or inspection of the records as herein provided
shall be guilty of a misdemeanor and upon conviction therefor be punished as in case of conviction
for a misdemeanor. (Acts 1939, No. 409, p. 538; Code 1940, T. 51,...
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