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8-17-97
Section 8-17-97 Collection and payment of inspection fee; filing requirements; rulemaking authority.
(a) It shall be the duty of the person first selling dyed diesel fuel, dyed kerosene, or lubricating
oil in this state or importing dyed diesel fuel, dyed kerosene, or lubricating oil into the
state, on which an inspection fee is due to collect and pay such inspection fee to the Department
of Revenue each month in respect of all dyed diesel fuel, dyed kerosene, or lubricating oil
sold or imported in the state during the preceding month unless the purchaser is an inspection
fee permit holder. (b) It shall be the duty of the supplier or permissive supplier to collect
and pay the inspection fee to the Department of Revenue each month in respect of all dyed
diesel fuel or dyed kerosene destined for Alabama that is sold to an importer that does not
have a valid inspection fee permit issued by the Alabama Department of Revenue. (c) It shall
be the duty of the supplier or permissive supplier...
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40-16-3
Section 40-16-3 Returns. (a) Every financial institution, no later than the due date, including
applicable extensions, for its corresponding federal income tax or federal information return,
shall make and file with the Department of Revenue a return, signed under the penalties of
perjury by its cashier, treasurer, or other authorized officer or employee, if a corporation,
or by a person or authorized employee in charge of the conduct of the business to be taxed
if an individual, firm, association, or other legal entity, in such form as may be prescribed
by the Department of Revenue, giving such detailed information as the Department of Revenue
may in its opinion require to determine the net income of the financial institution for the
taxable year, by the net income of which the excise tax is to be measured. (b) Qualified corporate
groups, as in this chapter defined, shall have the option to file one excise tax return on
a consolidated basis or to file separate returns. Qualified...
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2-2-6
Section 2-2-6 Inspection of books; examination of witnesses; divulging information. The commissioner
or his duly appointed agents shall have authority to inspect books and records, to hear complaints,
to administer oaths, to certify to all official acts and to examine under oath in any part
of the state witnesses in any matter pertaining to their duties and cause such examination
to be reduced to writing. If any person, having been sworn by any of the above officers to
tell the truth, shall willfully give false testimony, he shall be guilty of perjury. If the
commissioner or any member of the board or any employee or agent shall divulge any information
acquired from the private books, documents or papers of any person, firm or corporation while
acting or claiming to act under any authorization or designation in respect to confidential
or private transactions, property or business of any person, firm or corporation, except in
his report to the State Board of Agriculture and Industries...
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40-13-1
Section 40-13-1 Definitions. For the purposes of this article, the following terms shall have
the respective meanings ascribed to them by this section: (1) BONDS. Any revenue bonds or
notes that may at any time be issued by the Alabama State Docks Department pursuant to authorization
in Act No. 64, p. 115, of the Alabama Legislature of 1971 (First Special Session), as same
may be amended from time to time, for the purpose of constructing any seaport facility. (2)
COMMISSIONER. The Commissioner of Revenue of the Department of Revenue of the State of Alabama.
(3) PERSON. Any individual, firm, partnership, corporation, association, or any combination
thereof. (4) PRODUCER. Any person engaging in the business of severing coal from the soil
within this state. (5) PURCHASER. Any person acquiring title, outright or conditionally, to
any interest in severed coal. (6) SEVER. Cutting, mining, stripping, or otherwise taking or
removing from the soil within Alabama. (7) SEAPORT FACILITY. Any...
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40-18-442
Section 40-18-442 (Effective for tax returns due on or after January 1, 2018) Definitions.
When used in this article, the following terms shall have the following meanings: (1) DEPARTMENT.
The Alabama Department of Revenue. (2) INCOME TAX RETURN PREPARER. (a) A person who prepares
for compensation, or who employs one or more persons to prepare for compensation, any income
tax return or claim for refund, required to be filed pursuant to this chapter. The preparation
of a substantial portion of a return or claim for refund shall be treated as the preparation
of that return or claim for refund. (b) A person is not an income tax preparer if all he or
she solely performs the following duties: 1. furnishes typing, reproducing, or other mechanical
assistance; 2. prepares returns or claims for refunds for the employer by whom he or she is
regularly and continuously employed, or for an affiliate of that employer, including a subchapter
K entity for which he or she prepares a return; 3. prepares...
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45-2-243
Section 45-2-243 Designees; compensation; powers. (a) The Baldwin County Commission and any
municipality located in Baldwin County, if authorized by resolution or ordinance duly adopted
by the Baldwin County Commission or the governing body of the municipality, may enter into
agreements by which a designee may administer and enforce any tax or license enacted by the
county or a municipality, and collect the taxes and license fees due thereunder or, in the
case of a county levied tax or license, the county commission may by resolution duly adopted,
administer, collect, and enforce any county levied tax or license fee. For purposes of this
section, a designee means any entity, person, or corporation, including, but not limited to,
the State Department of Revenue, designated by resolution or ordinance of the Baldwin County
Commission or a municipality to act for or on behalf of the county or municipality. A county
or a municipality may agree to pay the designee compensation for its...
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8-1-121
Section 8-1-121 Certain contracts for future delivery void; exceptions. (a) All contracts of
sale for the future delivery of any commodity, article, personal property, stock or bond,
wherein the parties thereto do not intend a delivery of the article contracted for, but do
intend to gamble on the difference between the contract price and some subsequent market price,
shall be illegal and void, and no action shall be maintained in any court to enforce such
contract or to compel payment of any note or security given in payment or settlement of the
same. (b) The provisions of subsection (a) of this section shall not be construed so as to
apply to any person, firm, corporation or his or their agent, engaged in the business of manufacturing
or wholesale merchandising in the purchase or sale of the necessary commodities required in
the ordinary course of their business. (Code 1907, §§3349, 3350; Acts 1915, No. 791, p.
913; Code 1923, §§6816, 6818; Code 1940, T. 9, §§30, 32.)...
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2-18-3
Section 2-18-3 Department may enter into contracts to perform grading at poultry slaughtering,
dressing or processing plants; collection of fees by department and disposition thereof. The
Department of Agriculture and Industries, acting by and through the Commissioner of Agriculture
and Industries, with the approval of the State Board of Agriculture and Industries, is also
authorized and empowered to enter into contracts with any person, firm, partnership, corporation
or association engaged in slaughtering, dressing, processing or marketing poultry or poultry
products whereby the Department of Agriculture and Industries, on terms and conditions mutually
agreed upon between the parties to such a contract, shall perform poultry meat grading at
poultry slaughtering, dressing or processing plants to the end that poultry slaughtered, dressed
or processed at such plants shall meet the requirements of any rules, regulations, specifications
or standards adopted and promulgated under the...
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32-20-2
Section 32-20-2 Definitions. For purposes of this chapter, the following terms shall have the
meanings respectively ascribed to them in this section, except where the context clearly indicates
a different meaning: (1) DEALER. A person licensed by the Alabama Manufactured Housing Commission
as a manufactured home retailer and engaged regularly in the business of buying, selling,
or exchanging manufactured homes in this state, and having an established place of business.
(2) DEPARTMENT. The Department of Revenue of this state. (3) DESIGNATED AGENT. Each judge
of probate, commissioner of licenses, director of revenue, or other county official in this
state authorized and required by law to issue motor vehicle license tags, unless otherwise
provided by law, who may perform his or her duties under this chapter personally or through
his or her deputies, or such other persons located in this state, as the department may designate.
The term shall also mean those dealers as herein defined who...
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37-4-80
Section 37-4-80 Definitions. For the purposes of this article, the following words and terms
shall have the following meanings, unless a different meaning is expressly stated or clearly
indicated by the context: (1) PUBLIC UTILITY. Any person, firm, corporation or other legal
entity of any kind engaged in the transportation and sale of gas and shall include the State
of Alabama, every county in the State of Alabama, every municipality in the State of Alabama,
every public body or corporation of whatever kind in the State of Alabama, as well as every
private or nonpublic entity, when engaged in the transportation and sale of gas. (2) GAS.
Natural gas, flammable gas or gas which is toxic or corrosive. (3) TRANSPORTATION OF GAS.
The gathering, transmission, distribution and storage of natural gas and the transmission
and distribution by pipeline of all kinds of gas other than natural gas. (4) PIPELINE SYSTEM.
New and existing pipe rights-of-way and any pipeline, equipment, facility and...
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