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32-1-1.1
Section 32-1-1.1 Definitions. The following words and phrases when used in this title, for
the purpose of this title, shall have meanings respectively ascribed to them in this section,
except when the context otherwise requires: (1) ALLEY. A street or highway intended to provide
access to the rear or side of lots or buildings in urban districts and not intended for the
purpose of through vehicular traffic. (2) ARTERIAL STREET. Any United States or state numbered
route, controlled-access highway, or other major radial or circumferential street or highway
designated by local authorities within their respective jurisdictions as part of a major arterial
system of streets or highways. (3) AUTHORIZED EMERGENCY VEHICLE. Such fire department vehicles,
police vehicles, and ambulances as are publicly owned, and such other publicly or privately
owned vehicles as are designated by the Secretary of the Alabama State Law Enforcement Agency
or the chief of police of an incorporated city. (4) BICYCLE....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-1-1.1.htm - 22K - Match Info - Similar pages
40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-2.htm - 10K - Match Info - Similar pages
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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
28-4-133
Section 28-4-133 Duty of common carriers, etc., to permit examination of books, records, papers,
etc., in connection with prosecutions under article, etc. In the prosecutions of violations
of this article or any law for the suppression of the evils of intemperance or the promotion
of temperance, any common carrier doing business in the State of Alabama or any person engaged
in the transportation in the state or making deliveries in this state of the liquors mentioned
in Section 28-4-120 or of other prohibited liquors and beverages is required to permit an
examination of all his books, records, papers, bills of lading and accounts pertaining to
the shipment of such liquors by any officer in this state whose duty it is to prosecute crime
or ferret out criminals, when such information is sought for the prosecution of persons charged
with or suspected of crime. (Acts 1915, No. 10, p. 39; Code 1923, §4701; Code 1940, T. 29,
§170.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-4-133.htm - 1K - Match Info - Similar pages
40-25-10
Section 40-25-10 Department may compromise confiscation; rules and regulations governing interstate
common carriers. The Department of Revenue may in its discretion return any goods confiscated
under this article or any part thereof when it is shown that there was no intention to violate
the provisions of this article. When any goods, merchandise or other property are confiscated
under the provisions of this article, the Department of Revenue may, in its discretion, return
such goods to the parties from whom they are confiscated if and when such parties shall pay
to the Department of Revenue, or its duly authorized representative, an amount equal to the
tax due under this article on the goods confiscated, and in such cases no advertisement shall
be made or notices posted in connection with said confiscation. The Department of Revenue
may promulgate rules and regulations governing the stamping of any articles or commodities
enumerated herein handled by persons, firms or corporations...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-10.htm - 1K - Match Info - Similar pages
37-9-19
Section 37-9-19 Certificates for common carriers and permits for contract carriers - Issuance
or denial; standards; temporary authorization for service. (a) The commission shall, subject
to subsections (b) and (d) of this section and Section 37-9-18, issue a certificate or permit
as applied for authorizing the whole or any part of the operation covered by an application
for a certificate or permit, if it finds that the applicant is fit, willing and able to perform
such operation properly and to conform to the provisions of this chapter and the rules, regulations
and requirements of the commission hereunder, and that such operation, and the performance
thereof by the applicant, is required by public convenience and necessity or for the public
interest, as the case may be, and is consistent with the declaration of policy declared in
Section 37-9-5; otherwise, such application shall be denied. If the commission finds that
the public convenience and necessity or the public interest, as the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-9-19.htm - 3K - Match Info - Similar pages
40-25-4.1
Section 40-25-4.1 Wholesalers and distributors to affix stamps. (a) Notwithstanding any other
laws, the only persons or businesses who may be licensed to buy and affix the tax stamps of
the Alabama Department of Revenue required by law to packages of tobacco products are wholesalers
and distributors who buy the tobacco products direct from the manufacturer, or an affiliate
of the manufacturer, except that the manufacturer of the product may be allowed to affix the
stamps to a tobacco product for the following purposes: (1) Trademark registration. (2) Promotions
of the product. (3) Test-marketing the product. (b) In order for a manufacturer to affix tax
stamps to a tobacco product for a purpose described in subsection (a), the manufacturer shall
give at least four weeks written notice to the Commissioner of the Department of Revenue of
such intention along with full details of the exceptional event, including, but not limited
to: (1) The nature of the promotion. (2) The location and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-4.1.htm - 1K - Match Info - Similar pages
40-25-70
Section 40-25-70 Refund of tobacco taxes. (a) For the purpose of this article, the following
terms shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama
Department of Revenue. (2) FEDERALLY RECOGNIZED INDIAN TRIBE. A tribe that is acknowledged
by the U.S. Department of Interior, Bureau of Indian Affairs as being an Indian Nation or
Tribe. (3) OTHER TOBACCO PRODUCTS. Smoking tobacco, cigars, stogies, cheroots, chewing tobacco,
snuff, and other products taxable under this chapter excluding cigarettes. (4) RESERVATION.
a. All land within the limits of any Indian reservation under the jurisdiction of the United
States Government, notwithstanding the issuance of any patent, and, including rights-of-way
running through the reservation; b. all dependent Indian communities within the borders of
the United States whether within the original or subsequently acquired territory thereof,
and whether within or without the limits of a state; and c. all Indian...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-70.htm - 3K - Match Info - Similar pages
40-25-16.1
Section 40-25-16.1 Monthly reporting requirements; online listing of qualified or registered
entities. Each wholesaler, jobber, semijobber, registered retailer, importer or any other
person selling, receiving, or distributing tobacco products in this state for resale shall
file a report of its activity with the Department of Revenue between the first and twentieth
of each month. The information shall include, but not be limited to, the customer's name,
address, invoice number, invoice date, a description of the tobacco products, the itemized
tax, and any other information required by the department. No later than December 30, 2014,
the commissioner shall establish a web site for listing each wholesaler, jobber, semijobber,
retailer, importer, or distributor of tobacco products that have qualified or registered with
the Department of Revenue. Purchases of tobacco products made from an entity other than the
above permitted or registered entities appearing on the department web site...
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