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40-26-17
Section 40-26-17 Violators restrained from continuing in business. Any taxpayer who
shall violate any of the provisions of this chapter may be restrained from continuing in business,
and the proper prosecution shall be instituted in the name of the State of Alabama by its
Attorney General, by the counsel of the department or under their direction by any district
attorney of the state until such person shall have complied with the provisions of this chapter.
(Acts 1955, No. 248, p. 586, §16.)...
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40-26A-14
Section 40-26A-14 Violators restrained from continuing in business. Any taxpayer who
shall violate any of the provisions of this chapter may be restrained from continuing in business,
and the proper prosecution shall be instituted in the name of the State of Alabama by its
Attorney General, by the counsel of the department or, under their direction, by any circuit
solicitor of the state until such person shall have complied with the provisions of this chapter.
(Acts 1988, 2nd Ex. Sess., No. 88-952, p. 575, §14.)...
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40-25A-15
Section 40-25A-15 Restraint of violators from continuing in business. Any taxpayer who
shall violate any of the provisions of this chapter may be restrained from continuing in business,
and the proper prosecution shall be instituted in the name of the State of Alabama by its
Attorney General, by the counsel of the department or under their direction by any circuit
solicitor of the state until such person shall have complied with the provisions of this chapter.
(Acts 1980, No. 80-700, p. 1406, §15.)...
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22-30B-12
Section 22-30B-12 Violation of chapter; restraint from continuing in business; institution
of prosecution. Any operator who shall violate any of the provisions of this chapter and shall
fail to correct such violation within 60 days after notice to the operator in the manner provided
in Section 22-30B-7 may be restrained from continuing in business, and the proper prosecution
shall be instituted in the name of the State of Alabama by its Attorney General, by the counsel
of the Department of Revenue, or, under their direction by any district attorney of the state
until such person shall have complied with the provisions of this chapter. (Acts 1988, 1st
Ex. Sess., No. 88-872, p. 392, §12.)...
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40-25-2.1
Section 40-25-2.1 Tax on cigar wrappers. (a) For the purposes of this section,
the following terms shall have the respective meanings ascribed to them by this section:
(1) CIGAR WRAP. An individual tobacco wrapper that is made wholly or in part from tobacco,
including reconstituted tobacco, whether in the form of tobacco leaf, sheet, or tube, if the
wrap is designed to be offered to or purchased by a consumer. (2) COMMISSIONER. The Commissioner
of the Department of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue
of the State of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied
less costs of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON.
Individuals, firms, corporations, partnerships, companies, or other agencies, associations,
incorporated or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE
SALE. A sale of tangible personal property by wholesalers to licensed retail...
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40-23-27
Section 40-23-27 Violator may be restrained from continuing in business. Any taxpayer
who shall violate any of the provisions of this division may be restrained from continuing
in business, and the proper prosecution shall be instituted in the name of the State of Alabama
by its Attorney General, by the counsel of the Department of Revenue or under their direction
by any district attorney of the state until such person shall have complied with the provisions
of this division. (Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §25.)...
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45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a)
For the purposes of this section, the following terms shall have the respective meanings
ascribed by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County
Commission. (3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any
device or substitute therefor commonly used in internal combustion engines; provided, that
such term shall not be held to apply to those products known commercially as "kerosene
oil," "fuel oil" or "crude oil" when used for lighting, heating,
or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in any county for use in the operation of any motor vehicle upon the highways
of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations,
incorporated or...
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45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a)
For the purposes of this section, the following terms shall have the respective meanings
ascribed by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County
Commission. (3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any
device or substitute therefor commonly used in internal combustion engines; provided, that
such term shall not be held to apply to those products known commercially as "kerosene
oil," "fuel oil" or "crude oil" when used for lighting, heating,
or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in any county for use in the operation of any motor vehicle upon the highways
of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations,
incorporated or...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers;
applicability of state sales tax statutes; disposition of funds. (a) The following words,
terms, and phrases where used in this section shall have the following respective meanings
except where the context clearly indicates a different meaning: (1) "County" means
Bullock County in the State of Alabama. (2) "Commissioner" means the Commissioner
of Revenue of the state. (3) "State Department of Revenue" means the Department
of Revenue of the state. (4) "State" means the State of Alabama. (5) "State
sales tax statutes" means Division 1 of Article 1 of Chapter 23 of Title 40, as amended,
including all other statutes of the state which expressly set forth any exemptions from the
computation of the taxes levied in Division 1 and all other statutes which expressly apply
to, or purport to affect, the administration of Division 1 and the incidence and collection
of the taxes imposed therein. (6) "State sales...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax
statutes. (a) The following words, terms, and phrases as used in this section shall
have the following respective meanings except where the context clearly indicates a different
meaning: (1) "Commissioner" means the Commissioner of Revenue of the State. (2)
"County" means Butler County in the State of Alabama. (3) "Fiscal Year"
means the period commencing on October 1 of each calendar year and ending on September 30
of the next succeeding calendar year. (4) "Month" means a calendar month. (5) "Quarterly
Period" means the period of three months ending on the last of each March, June, September,
and December. (6) "Registered Seller" means the person registered with the State
Department of Revenue pursuant to the state use tax statutes or licenses under the state sales
tax statutes. (7) "State" means the State of Alabama. (8) "State Department
of Revenue" means the Department of Revenue of the State. (9)...
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