|
40-13-55
Section 40-13-55 Rules and regulations; accounting. (a) The department shall administer and
collect this tax and shall promulgate rules and regulations necessary and reasonable for the
administration of this article. It shall be the duty of the department to include in such
regulations an appropriate method to allocate funds collected to the county where the severed
material was severed or processed. Any records related to the collection, distribution, and
enforcement of this tax in a particular county, including serverance tax returns, shall be
made available to the county commission of the county upon request from the county commission.
(b) The department and producers shall use the inventory accounting principle known as "first
in-first out" in determining the tax payable on stockpiles or inventories of severed
material sold, and to which county the tax revenue should be allocated, regardless of where
the severed material is stored or sold. Any records detailing the allocation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-55.htm - 1K - Match Info - Similar pages
40-23-4.3
Section 40-23-4.3 Exemption form for certain agricultural purposes. In connection with the
purchases of tangible personal property described in subdivisions (2), (4), and (22) of subsection
(a) of Section 40-23-4, and therefore exempt from taxation as therein provided, the filing
by the purchaser at retail of such property with the seller of a certificate in substantially
the following form shall relieve the seller of any obligation to collect tax under Chapter
23 of this title with respect to the sales described therein: Exemption Certification Respecting
Fertilizers, Insecticides, Fungicides, and Seedlings The undersigned ___ (name) (address)
___, hereby certifies that the items of (SCS Farm number, if available) tangible personal
property purchased by the undersigned on this date from ___ (itemized receipt attached) will
be used (name of retailer) for the purposes described in subdivisions (2), (4), or (22) of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.3.htm - 2K - Match Info - Similar pages
40-23-4.4
Section 40-23-4.4 Exemption form for equipment for certain commercial fishing vessels. In connection
with the purchase of material, equipment, or machinery for commercial fishing vessels described
in subdivision (13) of subsection (a) of Section 40-23-4, and therefore exempt from taxation
under that section, the filing by the purchaser at retail of the material, equipment, or machinery
with the seller of a certificate in substantially the following form shall relieve the seller
of any obligation to collect tax under Chapter 23 of this title with respect to the sales
described in that chapter: Exemption certification respecting material, equipment, or machinery
which, at any time, enters into and becomes a component part of commercial fishing vessels
of over five tons load displacement as registered with the U.S. Coast Guard and licensed by
the State of Alabama Department of Conservation and Natural Resources. The undersigned ___,
(name) (address) hereby certifies...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.4.htm - 2K - Match Info - Similar pages
40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-3.htm - 19K - Match Info - Similar pages
11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax
provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this chapter. (b) The tax levied by this chapter shall be collected by the State Department
of Revenue, the authority, the county, or by contract to a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-49B-22.htm - 7K - Match Info - Similar pages
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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only apply to Fayette
County. (b) As used in this section, state sales and use tax means the tax imposed by the
state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission
of Fayette County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent privilege license tax against gross sales
or gross receipts which shall become effective on September 1, 2000. (2) The gross receipts
of any business and the gross proceeds of all sales which are presently exempt under the state
sales and use tax statutes are exempt from the tax authorized by this section. (d) The tax
levied by this section shall be collected by the State Department of Revenue at the same time
and in the same manner as state sales and use taxes are collected. On or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-242.20.htm - 6K - Match Info - Similar pages
40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure requirements;
taxpayer notification. (a) The Department of Revenue, a governing body of a self-administered
county or municipality, or an agent of such a municipality or county may not conduct an examination
of a taxpayer's books and records for compliance with applicable sales, use, rental, or lodgings
tax laws except in accordance with this section and with the Alabama Taxpayers' Bill of Rights
and Uniform Revenue Procedures Act. (b) Additional sales, use, rental, or lodgings tax may
be assessed by the Department of Revenue, a governing body of a self-administered county or
municipality, or an agent of such a municipality or county within any applicable period allowed
pursuant to Section 40-2A-7(b), even though a preliminary or final assessment has previously
been entered by the Department of Revenue, a governing body of a self-administered county
or municipality, or an agent of such a municipality...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-13.htm - 9K - Match Info - Similar pages
28-2-23
Section 28-2-23 Levy and collection of tax upon sale of malt beverages by counties or municipalities
permitting sale under article; disposition of proceeds from tax. Any county or municipality
which allows the sale of malt beverages under the provisions of this article shall be authorized
to levy and collect a tax upon the sale of such beverages in an amount not to exceed $.05
on each 12 fluid ounces or fraction thereof; provided, that the county shall not have authority
to impose such tax within any incorporated municipality within such county. A minimum of 60
percent of the proceeds of such tax shall be used solely for the purpose of public education,
with the remainder to be allocated by the county commission or municipal governing body levying
and collecting the tax for any other public use. The county commission shall distribute the
proceeds of this tax for public education to school systems within the county on the same
basis as the total calculated costs of the Foundation...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-2-23.htm - 1K - Match Info - Similar pages
29-2-4
Section 29-2-4 Reporting requirements; powers and duties. (a) On or before January 31 of each
year, any county or city required to report local motor fuel excise tax rate information to
the Department of Revenue pursuant to Act 1998-192 shall provide a similar report to the transportation
department regarding the total amount of local motor fuel excise tax revenues collected by
the county or city for the immediately preceding fiscal year and the total amount of the revenues
expended on road and bridge maintenance and improvement during that same fiscal year. The
transportation department shall collect the information and deliver a report to the Joint
Transportation Committee on or before March 31 of each year. (b) The powers and duties of
the Joint Transportation Committee shall be as follows: (1) It shall review and shall consider
concurring with the long-range plan of the transportation department as such plan exists at
the date of the meeting called for the purpose of reviewing the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/29-2-4.htm - 7K - Match Info - Similar pages
|