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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
22-22-9
Section 22-22-9 Powers and duties; enforcement of orders; permits; civil penalties for violations.
(a) It shall be the duty of the commission to control pollution in the waters of the state,
and it shall specifically have the following powers: (1) To study and investigate all problems
concerned with the improvement and conservation of the waters of the state; (2) To conduct,
independently and in cooperation with others, studies, investigation and research and to prepare,
or in cooperation with others prepare, a program or programs, any or all of which shall pertain
to the purity and conservation of the waters of the state or to the treatment and disposal
of pollutants or other wastes, which studies, investigations, research and program or programs
shall be intended to result in the reduction of pollution of the waters of the state according
to the conditions and particular circumstances existing in the various communities throughout
the state; and (3) To propose remedial measures...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-22-9.htm - 16K - Match Info - Similar pages
40-17-185
Section 40-17-185 Restraint of violators. Any distributor, manufacturer, storer, or retail
dealer who shall violate any of the provisions of this article may be restrained and the proper
prosecution instituted in the name of the State of Alabama by its Attorney General or under
his direction by any district attorney from distributing, selling, or withdrawing from storage
any oils, greases, or their substitutes as defined in this article, the sale or withdrawal
of which is taxable under this article, until such person shall have complied with the provisions
of this article. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §644.)...
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45-17-90.49
Section 45-17-90.49 Violations. Any distributor, storer, or dealer who shall violate any provisions
of this subpart or shall fail to comply with any reasonable rule or regulation promulgated
hereunder, may be restrained, and proper prosecution instituted in the name of Colbert County
by the Attorney General of the State of Alabama, or by such counsel as the County Commission
of Colbert County shall direct, from distributing, selling, storing, or withdrawing from storage
any gasoline or motor fuel the sale or withdrawal of which is taxable until such persons shall
have complied with the provisions of this subpart. (Act 2002-293, p. 613, §10.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-90.49.htm - 960 bytes - Match Info - Similar pages
45-2-244.039
Section 45-2-244.039 Violations. Any distributor, storer, or dealer who shall violate any provisions
of this subpart or shall fail to comply with any reasonable rule or regulation promulgated
hereunder, may be restrained, and proper prosecution instituted in the name of Baldwin County
by the Attorney General of the State of Alabama, or by such counsel as the County Commission
of Baldwin County shall direct, from distributing, selling, storing, or withdrawing from storage
any gasoline or motor fuel the sale or withdrawal of which is taxable until such persons shall
have complied with the provisions of this subpart. (Act 91-159, p. 207, §10.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.039.htm - 959 bytes - Match Info - Similar pages
45-30-241.08
Section 45-30-241.08 Violations. Any distributor, storer, or dealer who shall violate any provisions
of this part or shall fail to comply with any reasonable rule or regulation promulgated hereunder,
may be restrained, and proper prosecution instituted in the name of Franklin County by the
Attorney General of the State of Alabama, or by such counsel as the County Commission of Franklin
County shall direct, from distributing, selling, storing, or withdrawing from storage any
gasoline or motor fuel the sale or withdrawal of which is taxable until such persons shall
have complied with this part. (Act 90-463, p. 655, §9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-241.08.htm - 936 bytes - Match Info - Similar pages
40-23-9
Section 40-23-9 Records to be kept. It shall be the duty of every person engaging or continuing
in this state in any business for which a privilege tax is imposed by this division, to keep
and preserve suitable records of the gross sales, gross proceeds of sales, and gross receipts
or gross receipts of sales of such business and such other books or accounts as may be necessary
to determine the amount of tax for which he is liable, under the provisions of this division.
It shall be the duty of every person to keep and preserve all invoices of goods, wares, and
merchandise purchased, for resale or otherwise, and all such books, invoices, and other records
shall be open for examination by the Department of Revenue or its duly authorized agent. Any
person selling both at wholesale and retail shall keep his books so as to show separately
the gross proceeds of wholesale sales and the gross proceeds of retail sales. All sales shall
be subject to tax in the absence of such separate records....
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40-23-6
Section 40-23-6 License required to engage in business; one-time surety bond. (a) If any person
shall engage in or continue in any business for which a privilege tax is imposed by Section
40-23-2 as a condition precedent to engaging or continuing in such business, the person shall
apply for and obtain from the Department of Revenue a license to engage in and to conduct
such business for the current tax year upon the condition that the person shall pay the taxes
accruing to the State of Alabama under the provisions of this division; provided, that no
license shall be issued under the provisions of this division to any person who has not complied
with the provisions of this division, and no provision of this division shall be construed
as relieving any person from the payment of any license or privilege tax now or hereafter
imposed by law. (b)(1) Any person applying for an initial license or the renewal of an expired
or cancelled license on or after January 1, 2020, who is in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-6.htm - 4K - Match Info - Similar pages
8-17-92
Section 8-17-92 Injunctive relief. (a) In addition to penalty and other enforcement provisions
of this division and notwithstanding the existence of another adequate remedy, the circuit
court shall have jurisdiction for cause shown to grant a temporary restraining order or permanent
injunction, or both, restraining and enjoining any person from violation or continuing to
violate any requirements of this division declared to be unlawful. (b) Any such person may
also be restrained or enjoined from selling, offering for sale, storing, or using any petroleum
product without having a permit as required by Section 8-17-96, from selling, distributing,
offering for sale, storing, or using in this state any petroleum product upon which the inspection
fee imposed by Section 8-17-87 is not paid or from otherwise violating any of the provisions
and requirements of this chapter. (c) Such injunction or restraining order shall be issued
without bond. (d) Any action commenced under this section shall...
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40-23-26
Section 40-23-26 Tax to be added to purchase price; refund unlawful; tax a direct tax on retail
consumer. (a) Every person, firm, corporation, association or copartnership engaged in or
continuing within this state in the business for which a license or privilege tax is required
by this division shall add to the sales price and collect from the purchaser on all sales
upon the gross receipts or gross proceeds of which there is levied by this division a sales
tax at the rate of four percent, $.04 tax for each whole dollar of sales price; provided,
that on that part of the sales price which is a fractional part of a dollar, in addition to
whole dollars, and on sales of less than a dollar there shall be collected in addition to
the tax collected on whole dollars, no tax on $.01 to and including $.10 of sales price, $.01
tax on $.11 to and including $.30 of sales price, $.02 tax on $.31 to and including $.54 of
sales price, $.03 tax on $.55 to and including $.73 of sales price, and $.04 tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-26.htm - 3K - Match Info - Similar pages
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