40-23-66
Section 40-23-66 Retail sellers to register and give information. Every seller engaged
in making retail sales of tangible personal property for storage, use or other consumption
in this state, who: (1) Maintains a place of business; (2) Qualifies to do business; (3) Solicits
and receives purchases or orders by agent or salesman; or (4) Distributes catalogs or other
advertising matter and by reason thereof receives and accepts orders from residents, within
the State of Alabama, shall register with the department and give the name and address of
each agent operating in this state, the location of any and all distribution or sales houses
or offices or other places of business in this state, the number of persons in Alabama to
whom catalogs are delivered, by mail or otherwise, the number of persons in Alabama from whom
orders are received, by mail or otherwise, together with the amount of the purchase price
charged and received and such other information as the department may require with...
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45-32-244.04
Section 45-32-244.04 Report of business address. Within 30 days after the effective
date of the levy of the tax, every distributor, storer, or retail dealer engaged in the sale
or withdrawal of gasoline or motor fuel in the county shall make a report on blanks furnished
under Section 45-32-244.01 to the county commission, showing the place and post office
address at which he or she is engaged in the business of distributor or storer or retail dealer
in gasoline or motor fuel within the county, which information shall be entered by the county
commission on a book kept for that purpose, and should such distributor, storer, or retail
dealer move his or her place of business from one business address to another, such distributor,
storer, or retail dealer shall within 30 days thereafter notify the county commission of such
removal giving the former place and post office address and also the place and post office
address to which his or her place of business has been removed. After the tax...
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45-17-90.44
Section 45-17-90.44 Report of business location and postal address; change of address.
Within 30 days after any tax shall have been levied under authority of this subpart, every
distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor
fuel in Colbert County shall make a report on blanks furnished under Section 45-17-90.42
to the Colbert County Commission, showing the place and post office address at which he or
she is engaged in the business of distributor or storer or retail dealer in gasoline or motor
fuel within Colbert County, which information shall be entered by the Colbert County Commission
on a book kept for that purpose, and should such distributor, storer, or retail dealer move
his or her place of business from one business address to another such distributor, storer,
or retail dealer shall within 30 days thereafter notify the Colbert County Commission of such
removal giving the former place and post office address and also the place and...
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45-2-244.034
Section 45-2-244.034 Report to commission. Within 30 days after any tax shall have been
levied under authority of this subpart, every distributor, storer, or retail dealer engaged
in the sale or withdrawal of gasoline or motor fuel in Baldwin County shall make a report
on blanks furnished under Section 45-2-244.032 to the Baldwin County Commission, showing
the place and post office address at which he or she is engaged in the business of distributor
or storer or retail dealer in gasoline or motor fuel within Baldwin County, which information
shall be entered by the Baldwin County Commission on a book kept for that purpose, and should
such distributor, storer, or retail dealer move his or her place of business from one business
address to another such distributor, storer, or retail dealer shall within 30 days thereafter
notify the Baldwin County Commission of such removal giving the former place and post office
address and also the place and post office address to which his or her place...
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45-25-242.04
Section 45-25-242.04 Report of business address. Within 30 days after any tax shall
have been levied under authority of this subpart every distributor, storer, or retail dealer
engaged in the sale or withdrawal of gasoline in DeKalb County shall make a report on blanks
furnished under Section 45-25-242.01 to the governing body of the county, showing the
place and post office address at which he or she is engaged in the business of distributor
or storer or retail dealer in gasoline within the county, which information shall be entered
by the governing body of the county on a book kept for that purpose, and should such distributor,
storer, or retail dealer move his or her place of business from one business address to another,
such distributor, storer, or retail dealer shall within 30 days thereafter notify the governing
body of such removal, giving the former place and post office address and also the place and
post office address to which his or her place of business has been removed....
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45-25-242.44
Section 45-25-242.44 Report of business address. Within 30 days after any tax shall
have been levied under authority of this subpart every distributor, storer, or retail dealer
engaged in the sale or withdrawal of gasoline in DeKalb County shall make a report on blanks
furnished under Section 45-25-242.41 to the governing body of the county, showing the
place and post office address at which he or she is engaged in the business of distributor
or storer or retail dealer in gasoline within the county, which information shall be entered
by the governing body of the county on a book kept for that purpose, and should such distributor,
storer, or retail dealer move his or her place of business from one business address to another
such distributor, storer, or retail dealer shall within 30 days thereafter notify the governing
body of such removal, giving the former place and post office address and also the place and
post-office address to which his or her place of business has been removed....
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45-27-247.08
Section 45-27-247.08 Stamps required for sale of cigarettes. (a) It shall be unlawful
for any person to sell or offer for sale either at wholesale or retail in Escambia County,
Alabama, any cigarettes on which the stamp or stamps as herein provided do not appear and
the possession of cigarettes in Escambia County, Alabama, by a seller in any retail establishment
without the proper stamps thereon shall be prima facie evidence of violation of this subpart
by the retail seller. (b) It shall be the duty and responsibility of all wholesalers and jobbers
selling or distributing cigarettes in Escambia County, Alabama, to see that the proper stamp
or stamps are placed on the cigarettes before leaving them in a retail establishment and it
shall be the responsibility of all retail sellers of cigarettes in Escambia County, Alabama,
to have the proper stamp or stamps on all cigarettes in their place of business which are
offered for sale to the general public and failure to comply with this...
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45-30-241.04
Section 45-30-241.04 Reports to the commission. Within 30 days after the effective date
of the levy of the tax authorized by this part, every distributor, storer, or retail dealer
engaged in the sale or withdrawal of gasoline or motor fuel in Franklin County shall make
a report on blanks furnished under Section 45-30-241.02 to the Franklin County Commission,
showing the place and post office address at which he or she is engaged in the business of
distributor or storer or retail dealer in gasoline or motor fuel within Franklin County, which
information shall be entered by the Franklin County Commission on a book kept for that purpose.
Should such distributor, storer, or retail dealer move his or her place of business from one
business address to another such distributor, storer, or retail dealer shall within 30 days
thereafter notify the Franklin County Commission of such removal giving the former place and
post office address and also the place and post office address to which his or...
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45-36-243.04
Section 45-36-243.04 Report of business address. Within 30 days after any tax shall
have been levied under authority of this part every distributor, storer, or retail dealer
engaged in the sale or withdrawal of gasoline or motor fuel, as herein defined, in Jackson
County shall make a report on blanks furnished under Section 45-36-243.01 to the county
commission of such county, showing the place and post office address at which he or she is
engaged in the business of distributor or storer or retail dealer in gasoline or motor fuel,
as herein defined, within Jackson County, which information shall be entered by the county
commission of the county on a book kept for that purpose, and should such distributor, storer,
or retail dealer move his or her place of business from one business address to another such
distributor, storer, or retail dealer shall within 30 days thereafter notify the county commission
of such removal, giving the former place and post office address and also the place...
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45-39-243.04
Section 45-39-243.04 Reports to the commission. Within 30 days, after the effective
date of the levy of the tax authorized by this part, every distributor, storer, or retail
dealer engaged in the sale or withdrawal of gasoline or motor fuel in Lauderdale County shall
make a report on blanks furnished under Section 45-39-243.02 to the Lauderdale County
Commission, showing the place and post office address at which he or she is engaged in the
business of distributor or storer or retail dealer in gasoline or motor fuel within Lauderdale
County, which information shall be entered by the Lauderdale County Commission on a book kept
for that purpose. Should the distributor, storer, or retail dealer move his or her place of
business from one business address to another the distributor, storer, or retail dealer shall
within 30 days thereafter notify the Lauderdale County Commission of the removal giving the
former place and post office address and also the place and post office address to which...

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