45-9-244
Section 45-9-244 Tobacco products. (a) Upon adoption of the Legislature, there is hereby imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Chambers County, a county privilege, license, or excise tax in the following amounts: (1) Twenty-five cents ($.25) for each package of cigarettes made of tobacco or any substitute therefor. (2) Twelve cents ($.12) for each cigar of any description made of tobacco or any substitute therefor, but not including cigarette sized and near cigarette sized cigars which shall be taxed in the same manner as cigarettes under subdivision (1). (3) Twenty-five cents ($.25) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette. (4) Twenty-five cents ($.25) for each sack, plug, package, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-244.htm - 9K - Match Info - Similar pages
40-23-63
Section 40-23-63 Agricultural machinery or equipment - Tax imposed; rate; who liable. There is hereby levied and imposed an excise tax on the storage, use or other consumption in this state of any machine, machinery, or equipment which is used in planting, cultivating and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock or poultry, or farms, and the parts of such machines, machinery or equipment, attachments and replacements therefor which are made or manufactured for use on or in the operation of such machine, machinery or equipment, and which are necessary to and customarily used in the operation of such machine, machinery or equipment, which is purchased at retail after October 1, 1966, for storage, use or other consumption in this state, at the rate of one and one-half percent of the sales price of such property or the amount of tax collected by the seller, whichever is greater, provided, however, when the seller...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-63.htm - 2K - Match Info - Similar pages
28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There is hereby levied in addition to the license taxes provided for by this chapter and municipal and county license taxes and in addition to any marked-up price made by the board on wine sold by the board a privilege or excise tax measured by and graduated in accordance with the volume of sales of table wine containing not more than sixteen and one-half percent alcohol by volume and shall be an amount equal to forty-five cents ($.45) per liter of table wine containing not more than sixteen and one-half percent alcohol by volume sold to the wholesale licensee or board, to be collected from the purchaser by the board or by a licensed retailer. (b) Collection, Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax levied by subsection (a) shall be added to the sales price of all table wine containing not more than sixteen and one-half percent alcohol by volume sold and shall be collected...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-7-16.htm - 10K - Match Info - Similar pages
45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following terms have the meanings here given them: (1) COUNTY. Any county now or hereafter subject to this subpart. (2) COUNTY GOVERNING BODY. The county board of revenue, the county commission, or other like body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director of the county department of revenue, the license commissioner, or judge of probate of the county, or any other public officer performing like duties in the county. (4) SECTION 3 AS AMENDED IN 1979. Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL UNBROKEN PACKAGE POLICY. The state policy in effect when the original Section 3 of Act 388 of the 1965 Regular Session was approved in August 1965, prohibiting licensees from selling or keeping for sale liquor or wine except in an original unbroken package. (6) THE 1979 AMENDMENT. The act the Legislature of Alabama adopted during its Regular Session of 1979 amending the original...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.02.htm - 14K - Match Info - Similar pages
40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual, including, but not limited to, an attorney or certified public accountant with written authority or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal; provided however, that nothing herein shall be construed as entitling any such individual who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER. The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means any officer or employee of the department duly authorized by the commissioner,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-3.htm - 8K - Match Info - Similar pages
2-25-3
Section 2-25-3 Power and duty of commissioner as to protection of agricultural and horticultural interests from plant pests and noxious weeds generally. It shall be the duty of the commissioner to protect the agricultural and horticultural interests of the state from plant pests and noxious weeds; and, to that end, he is vested with power and authority to: (1) Inspect or cause to be inspected by duly authorized employees, plants, plant products, places or other things and substances that may, in his opinion, be capable of disseminating or carrying plant pests or noxious weeds, and, for this purpose, he shall have power to enter into or upon any place and to open any bundle, package or other container containing or thought to contain plants or plant products or other things capable of disseminating or carrying plant pests or noxious weeds; (2) Supervise or cause the treatment, cutting and destruction of plants, plant parts, fruit, soil, containers, equipment, and other articles capable...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-25-3.htm - 4K - Match Info - Similar pages
9-11-237
Section 9-11-237 Sale and purchase of game birds and animals including the meat or other product thereof. Any person, firm, or corporation who sells, offers, or exposes for sale, buys, purchases, barters, or exchanges anything of value for any game bird or game animal or any part thereof at any time shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not less than $250.00 nor more than $500.00 for each offense. Duly licensed catchers of fur-bearing animals may sell to regularly licensed buyers or dealers only the furs, skins, or pelts of fur-bearing animals which they lawfully take, capture, or kill. The licensed catcher of fur-bearing animals may sell or offer for sale for food the dressed carcass of edible fur-bearing animals named by law or regulations. However, notwithstanding anything herein to the contrary, it shall not be a violation of this section to sell, offer, or expose for sale, buy, purchase, barter, or exchange anything of value for any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-237.htm - 2K - Match Info - Similar pages
40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information. THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section, it shall be unlawful for any person to print, publish, or divulge, without the written permission or approval of the taxpayer, the return of any taxpayer or any part of the return, or any information secured in arriving at the amount of tax or value reported, for any purpose other than the proper administration of any matter administered by the department, a county, or a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical information pertaining to taxes may be disclosed at the discretion of the commissioner or his or her delegate to the legislative or executive branch of the state. Upon request, the commissioner or his or her delegate may make written disclosure as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-10.htm - 8K - 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
28-3A-6
Section 28-3A-6 Manufacturer licensing and requirements; tastings or samplings; charitable event donations. (a) Upon applicant's compliance with this chapter and the rules adopted under this chapter, the board shall issue to applicant a manufacturer license which shall authorize the licensee to manufacture or otherwise distill, produce, ferment, brew, bottle, rectify, or compound alcoholic beverages within this state for sale or distribution within this state. No person shall manufacture or otherwise distill, produce, ferment, brew, bottle, rectify or compound alcoholic beverages within this state or for sale or distribution within this state or to the state, the board, or any licensee of the board, unless the person or the authorized representative of the person shall be granted a manufacturer license issued by the board. (b) No manufacturer licensee shall sell any alcoholic beverages direct to any retailer or for consumption on the premises where sold except as specified under...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-6.htm - 10K - Match Info - Similar pages
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