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45-3-244.32
Section 45-3-244.32 County privilege, license, or excise tax - Failure to add or levy tax;
penalty; tax stamps; rules and regulations. (a) It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Barbour County for which the tax
is levied to fail or refuse to add to the sales price and collect from the purchaser the amount
due on account of the tax herein provided, to refund or offer to refund all or any part of
the amount collected or absorb, or advertise directly or indirectly, the absorption of the
tax or any portion thereof. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars ($25)
nor more than five hundred dollars ($500). Each act in violation of this sections hall constitute
a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution
of the county commission, the Barbour County Tax Collector shall...
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45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a) This
section shall apply only to Jackson County. (b) As used in this section, sales and use tax
means a tax imposed by the state sales and use tax statutes and such other acts applicable
to Jackson County, 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 Section 40-23-63. (c) Subject to the outcome of the referendum provided
for herein, the County Commission of Jackson County may, upon a majority vote of the members,
levy, in addition to all other taxes, including, but not limited to, county and municipal
gross receipts license taxes, a privilege license tax in an amount up to one cent against
each dollar of gross sales or gross receipts. 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...
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45-46-243.02
Section 45-46-243.02 Violations; powers and duties of department; unavailability of stamps.
(a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in
the business in Marengo County for which the tax is levied to fail or refuse to add to the
sales price and collect from the purchaser the amount due on account of the tax herein provided,
to refund or offer to refund all or any part of the amount collected or absorb, or advertise
directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm,
corporation, club, or association violating this section shall be subject to a civil penalty
of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each
act in violation of this section shall constitute a separate offense. (b) The State Department
of Revenue or, as otherwise provided by resolution of the county commission, the Marengo County
Revenue Commissioner shall collect all taxes levied pursuant to this...
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16-13-231
of his or her contract reduced as a result of this article. b. The Foundation Program allowance
for fringe benefits shall be determined by multiplying a uniform percentage times the amount
of teachers' salaries allowed in paragraph a. above or by multiplying a fixed rate depending
on the type of fringe benefit. The fringe benefits allowances shall include amounts for the
employer's contribution for teachers' retirement, health insurance, Social Security, Medicare,
unemployment compensation, personal leave, and sick leave. The fringe benefits allowance
may include allowances for other fringe benefits as may be approved by the State Legislature.
The State Legislature shall seek the input and advice of appropriate agencies and individuals
in setting allowances. The Teachers' Retirement System and the Public Education Employees'
Health Insurance Board shall recommend to the Legislature, on or before the first legislative
day of each regular session of the Legislature, the rate for the...
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40-12-65
Section 40-12-65 Bottlers. Each person engaged in manufacturing, producing, or bottling in
bottles or other containers, soda water, carbonated drinks, fruit juices or imitations thereof,
flavored milk, and any preparations known as soft drinks shall not use any machine, machines,
or apparatus for the filling or bottling of the same until such person shall have first applied,
paid for, and obtained from the probate judge a license. The amount of the license tax for
each machine shall be graded or proportioned as follows: On each machine bottling, per minute,
less than 16 bottles, $40 state license tax and $40 county license tax; 16 and less than 30
bottles, $90 state license tax and $90 county license tax; 30 and less than 40 bottles, $140
state license tax and $140 county license tax; 40 and less than 60 bottles, $200 state license
tax and $200 county license tax; and 60 and less than 75 bottles, $300 state license tax and
$300 county license tax; 75 and less than 100 bottles, $325...
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40-18-15
provisions of 26 U.S.C. §§ 163, 264, and 265. (3) The following taxes paid or accrued within
the taxable year: a. Income taxes, Federal Insurance Contribution Act taxes, taxes on self-employment
income and estate and gift taxes imposed by authority of the United States or any possession
of the United States. b. State and local, and foreign, occupational license taxes, and contributions
to state unemployment funds. c. State and local, and foreign, real property taxes. d. State
and local personal property taxes. e. The generation-skipping transfer (GST) tax imposed
on income distributions by 26 U.S.C. § 2601. f. The taxes described in paragraphs c., d.,
and e. shall be deductible only to the extent that the taxes are deductible for federal income
tax purposes under 26 U.S.C. § 164 (relating to taxes). g. In addition, there shall be allowed
as a deduction, state and local, and foreign taxes, except income taxes, and taxes imposed
by authority of the United States or any possession...
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40-18-140
Section 40-18-140 Contribution designations. (a)(1) Each Alabama resident individual income
taxpayer desiring to contribute to any of the programs listed in subsection (b) may designate
an amount of his or her refund, rounded off in whole dollars, in an appropriate box on the
state income tax return form, to be credited to the program. (2) All future check-offs, duly
enacted by the Legislature subsequent to April 17, 2006, shall be accorded an appropriate
box on the state income tax return forms, subject to the terms and conditions prescribed herein,
without the requirement that they be added by amendment to this section. (b) Contributions
received for the following authorized charitable and nonpolitical income tax check-off recipients,
less costs of administration to the Department of Revenue not to exceed five percent, shall
be distributed and appropriated as provided herein: (1) Contributions to the Alabama Aging
Program shall be deposited with the State Treasurer into the Alabama...
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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...
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40-26A-2
Section 40-26A-2 Tax levied; amount. (a) In addition to any and all other taxes imposed by
law, there is hereby levied, upon every person engaged in the business of operating a dog
race track in the State of Alabama, a privilege tax of one percent of the pari-mutuel pool
on all pari-mutuel races. (b) In addition to the tax levied by subsection (a) and in addition
to any and all other taxes imposed by law, there is hereby levied, upon every person engaged
in the business of operating a dog race track in the State of Alabama, a privilege tax of
one percent of the pari-mutuel pool on all pari-mutuel races requiring the selection of three
or more racers; provided that the commission received by said operator, after deducting local
taxes in effect on September 28, 1988, shall not be reduced below the amount that said operator
received prior to the imposition of this tax. (c) Notwithstanding the provisions of any local
or general act to the contrary, any dog race track licensee authorized to...
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25-4-152
c. is applicable; or b. The amount (if any) determined pursuant to an agreement submitted to
the secretary under Section 454 (20)(B)(i) of the Social Security Act by the state or local
child support enforcement agency, unless paragraph c. is applicable; or c. Any amount otherwise
required to be so deducted and withheld from such unemployment compensation pursuant to legal
process, as that term is defined in Section 459(i)(5) of the Social Security Act, as amended
by Section 362(a) of the Personal and Work Opportunity Reconciliation Act of 1996,
properly served upon the secretary. (3) Any amount deducted and withheld under subdivision
(2) shall be paid by the secretary to the appropriate state or local child support enforcement
agency. (4) Any amount deducted and withheld under subdivision (2) shall for all purposes
be treated as if it were paid to the individual as unemployment compensation and paid by such
individual to the state or local child support enforcement agency in...
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