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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle
decals; determination of gross receipts; construction with other provisions. (a) Every taxpayer
required to purchase a business license under this chapter shall: (1) Purchase a business
license for each location at which it does business in the municipality, except as otherwise
provided by the municipality. (2) Except as provided in Section 11-51-193, with respect
to taxpayers subject to state licensing board oversight, be classified into one or more of
the following 2002 North American Industrial Classification System ("NAICS") sectors
and applicable sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR
NAICS TITLE SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR
LICENSE CALCULATION 111 Crop Production Agriculture, farming, nursery, fruit, growers Gross
Receipts and/or Flat Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state,
shall execute a compact, in substantially the following form, with the State of Mississippi,
and the Legislature approves and ratifies the compact in the form substantially as follows:
Northeast Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states
solemnly agree: Article I. The purpose of this compact is to promote and develop trade, commerce,
industry, and employment opportunities for the public good and welfare in northeast Mississippi
and northwest Alabama through the establishment of a joint interstate authority to acquire
certain railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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40-12-260
Section 40-12-260 Transfer of license plates; registration procedures; receipts; penalty.
(a) Effective January 1, 1998, license plates, except for license plates issued under the
provisions of Section 40-12-290, et seq., or any subsequent enactment which authorizes
special license plates based on vehicle age, shall not be transferable between motor vehicle
owners and the following registration procedures shall apply: (1) When a current and valid
Alabama motor vehicle license plate has been obtained for the current tax year for use on
a motor vehicle and the vehicle has been sold or otherwise transferred to a new owner, the
license plate shall be removed from the vehicle and retained by the original plate owner.
(2) In the event an owner purchases, trades, exchanges, or otherwise acquires another vehicle
of the same license registration classification, the licensing official shall authorize the
transfer of the current and valid Alabama license plate previously obtained by the owner to...
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45-21-242.02
Section 45-21-242.02 Addition of tax to purchase price. After May 21, 1996, every person,
firm, corporation, club, or association that sells, stores, or receives any cigarettes, cigars,
snuff, smoking tobacco, and other tobacco products shall add the amount of the license or
privilege tax levied to the price of the cigarettes, cigars, snuff, smoking tobacco, and other
tobacco products. The dealer, storer, or distributor shall state the amount of the tax separately
from the price of the cigarettes, cigars, snuff, smoking tobacco, and other tobacco products
on all price display signs, sales or delivery slips, bills, and statements which advertise
or indicate the price. (Act 96-604, p. 947, §3.)...
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40-25-14
Section 40-25-14 Filing of monthly report and customs certificates. Each and every wholesaler
or jobber qualifying as such with the Department of Revenue shall be required to file a report
between the first and twentieth of each month, covering the purchase or receipt by them of
all tobacco products enumerated and defined herein during the preceding month. Said report
shall give in detail the different kinds and quantities of tobacco products so purchased or
received by them during the preceding month. The Department of Revenue shall furnish any person
seeking to bring an action under Section 8-19-10 with information permitting the identification
of a distributor which has affixed a stamp to a package of cigarettes in accordance with this
section. In addition, between the first and twentieth of each month, each person licensed
to affix the state tax stamp to cigarettes shall file with the Department of Revenue, for
all cigarettes imported into the United States to which such person has...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-14.htm - 1K - Match Info - Similar pages
2-11-34
Section 2-11-34 Information to be provided to persons, firms, etc., to whom catfish
products distributed or sold for resale by distributors, processors, etc. All distributors,
processors or wholesalers of catfish products distributing or selling catfish products shall
provide information to each person, firm or corporation to whom they distribute or sell catfish
products for resale as to whether such catfish product is "Farm-Raised Catfish,"
"River or Lake Catfish," "Imported Catfish" or "Ocean Catfish,"
as such terms are defined in subsection (a) of Section 2-11-33. (Acts 1975, No. 1191,
p. 2333, §5.)...
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40-12-130
Section 40-12-130 Mining of iron ore - Report of persons receiving products. Every person
or corporation receiving coal or iron ore from any mine in this state for transportation or
use shall render to the Department of Revenue by the twentieth day of each month a statement
in writing, duly sworn to by some person having knowledge of the facts before some officer
authorized by law to administer oaths, of the number of tons so received during the preceding
month. Every person receiving coal or iron ore from any mine in this state and transporting
the same in motor trucks shall, in addition to the above requirements, show to whom and where
each ton of coal or iron ore was delivered. Every person or corporation receiving coal or
iron ore from any mine in this state for transportation or use, who shall fail by the twentieth
day of the succeeding month to render the statement required herein, shall be guilty of a
misdemeanor and, upon conviction therefor, shall be fined not less than $10...
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2-13-14
Section 2-13-14 Requirements relative to milk and cream tests. Any person, firm, company,
association, corporation or agent thereof engaged in the business of buying milk or cream
on the basis of or in any manner with reference to the amount or percentage of butterfat contained
therein, as determined by the Babcock test, shall use standard Babcock bottles, pipettes and
weights as defined in specifications for "Standard Babcock Testing Glassware and Weights,"
which shall be passed by the State Board of Agriculture and Industries. All such Babcock test
bottles, pipettes and weights so used shall be subject to inspection and proper approval or
condemnation in the same manner as is authorized in the inspection of other weighing or measuring
devices. It shall be unlawful for any person, persons, firm, company, association, corporation
or any agent or agents thereof to use any other than standard test bottles, pipettes and weights
to determine the amount of fat in milk or cream bought on the...
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45-44-246
Section 45-44-246 Levy and collection of tax; disposition of funds. (a)(1) Upon adoption
of a resolution by the Macon County Commission of authorization, there is imposed on every
person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco
or tobacco products in Macon County, a county privilege, license, or excise tax in the following
amounts: a. Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute
therefor. b. Five cents ($.05) for each package of cigars or cigarellos, such as Winchester,
which are similar to, and which are packaged like, cigarettes. c. Three cents ($.03) for each
cigar, cheroot, or stogie of any description made of tobacco or any substitute therefor which
are not similar to, nor packaged like, cigarettes as provided for in subdivision (2). d. Three
cents ($.03) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug cut, crimp cut, ready rubbed, and other kinds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-246.htm - 3K - Match Info - Similar pages
2-3A-2
Section 2-3A-2 Definitions. The following words and phrases used in this article, and
others evidently intended as the equivalent thereof, shall, in the absence of clear implication
herein otherwise, be given the following respective interpretations herein: (1) AFFILIATE.
With respect to any lender, any person, firm or corporation controlled by, or under common
control with, such lender, and any person, firm or corporation controlling such lender. (2)
AGRICULTURAL OPERATIONS. Farming, ranching, the production of agricultural commodities (including,
without limitation, the products of aquaculture and silvaculture) or the treating, processing,
storing, manufacturing, marketing, distribution or exporting of agricultural commodities;
provided, however, that such term shall not include any operation the principal purpose of
which is the selling at retail of agricultural commodities or related products; provided,
further, that costs of agricultural operations shall specifically include, but...
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