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40-17-330
Section 40-17-330 Refund petitions and claims. (a) Any person entitled to a refund pursuant
to Section 40-17-329 within two years of the date that the motor fuel was purchased shall
present to the department a petition accompanied by the original or duplicate original sales
slip, invoice, or any other documentation approved by the department showing the gallons of
motor fuel purchased and the taxes paid. The petition shall be in a format prescribed by the
commissioner, shall be accompanied by supporting records, and sworn to by the applicant under
the penalty of perjury. (b) The licensed distributor filing a refund claim pursuant to subsection
(b) of Section 40-17-329 shall be eligible for an administrative allowance of two cents ($.02)
on each gallon of gasoline and diesel fuel covered by the claim. (c) The right to receive
any refund under this section is not assignable and any assignment thereof is void and of
no effect. (d) Any applicant for a refund who willfully files an...
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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
28-3-11
Section 28-3-11 Invoices and receipts to be maintained by persons, firms, etc., selling or
shipping goods, merchandise, etc., to persons, firms, etc., in another state or to federal
government for army, navy or marine purposes; exemption from taxation goods purchased from
Alcoholic Beverage Control Board for export to another country. (a) Where goods, wares, or
merchandise enumerated in this chapter are sold or shipped to any person, firm, corporation,
or association of persons in another state, the seller or shipper in this state shall make
and preserve for three years a duplicate invoice bill, giving the name of the person, firm,
corporation, or association of persons to whom shipped, delivered, or sold, the date of sale
or shipment, and the quantity of the merchandise sold or shipped. The seller in this state
shall have on file a freight, express, or postal receipt for the merchandise showing that
the merchandise was turned over to a common carrier engaged in interstate commerce. If...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-14.htm - 1K - Match Info - Similar pages
2-12-7
Section 2-12-7 Furnishing duplicate copies of invoices to Department of Agriculture and Industries.
The Commissioner of Agriculture and Industries, with the approval of the State Board of Agriculture
and Industries, under rules and regulations adopted for this purpose, shall be authorized
to require any dealer granted a permit under this article to furnish to the Department of
Agriculture and Industries duplicate copies of invoices or equivalent information showing
the consignor, consignee, quantity, source, standard or grades of quality and weight classes
of eggs included in any purchase thereof. Nothing contained in this section shall be construed
to require the filing of the copy of an invoice of sale to a consumer. (Acts 1955, 2nd Ex.
Sess., No. 46, p. 152, §9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-12-7.htm - 1K - Match Info - Similar pages
28-11-2
Section 28-11-2 Definitions. For purposes of this chapter, the following terms have the following
meanings unless the context clearly indicates otherwise: (1) ALTERNATIVE NICOTINE PRODUCT.
The term alternative nicotine product includes any product that consists of or contains nicotine
that can be ingested into the body by chewing, smoking, absorbing, dissolving, inhaling, snorting,
sniffing, or by any other means. The term does not include a tobacco product, electronic nicotine
delivery system, or any product that has been approved by the United States Food and Drug
Administration for sale as a tobacco cessation product or for other medical purposes and that
is being marketed and sold solely for that purpose. (2) BOARD. The Alabama Alcoholic Beverage
Control Board. (3) CHILD-RESISTANT PACKAGING. Liquid nicotine container packaging meeting
the requirements of 15 U.S.C. §1472a. (4) DISTRIBUTION. To sell, barter, exchange, or give
tobacco or tobacco products for promotional purposes or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-11-2.htm - 6K - Match Info - Similar pages
28-3-8
Section 28-3-8 Shipment, delivery, etc., within state of articles taxed by chapter by wholesale
dealers or distributors generally; shipment, etc., of same to federal, military, etc., reservations
within state by wholesale dealers or distributors. (a) Every wholesale dealer or distributor
in this state shall, before shipping, delivering or sending out any one or more articles taxed
in this chapter to any dealer in this state or for sale in this state, cause the same to have
the requisite denominations and amount of stamps, crowns or lids to represent the tax affixed
as stated in this chapter and, in the case of stamps, shall cause the same to be cancelled
by writing or stamping across the face thereof the number of such wholesale dealer or distributor,
said number to be applied by the board, and every wholesale dealer or distributor shall at
the time of shipping or delivering any one or more articles taxed in this chapter make a true
duplicate invoice of the same showing the date,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-8.htm - 1K - Match Info - Similar pages
9-12-54
Section 9-12-54 Payment of taxes. All taxes mentioned in this article shall be paid by the
persons, firms or corporations, commonly known as dealers, factories or shippers, first marketing
the oysters, shrimp, terrapins, turtles or other seafood products, and any person who has
purchased same from a dealer, factory, shipper or any other person who has paid the tax thereon
shall not be taxed again. Said taxes shall be paid to the Director, Marine Resources Division
of the Department of Conservation and Natural Resources or any other officers of the Department
of Conservation and Natural Resources charged with enforcing the provisions of this article.
Unless otherwise provided by law, all taxes, licenses and fines collected under this article
shall be forwarded on the first of the following month to the Treasurer to be placed to the
credit of the Seafoods Fund. (Acts 1923, No. 504, p. 672, § 5; Code 1923, § 2770; Acts 1931,
No. 361, p. 424, § 11; Code 1940, T. 8, § 128.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-12-54.htm - 1K - Match Info - Similar pages
40-25-19
Section 40-25-19 Transporting and distributing tobacco products. Each and every person, firm,
corporation, club, or association transporting and distributing in any manner whatsoever any
tobacco products as enumerated and defined herein within the State of Alabama who has not
a privilege license as prescribed in Sections 40-12-72 and 40-12-73 shall before transporting
or distributing any of such tobacco products as enumerated and defined herein secure a permit
from the Department of Revenue. The Department of Revenue shall, before issuing such permit,
charge and collect annually a fee of $50 from each such person, firm, corporation, club, or
association for transporting or distributing in any manner whatsoever any tobacco products
as enumerated and defined herein. Each person, firm, corporation, club, or association securing
a permit as hereinbefore provided for, shall be allowed for each such permit so secured one
vehicle for the purpose of transporting or distributing such tobacco...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-19.htm - 2K - Match Info - Similar pages
40-25-40
Section 40-25-40 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed to them in this section: (1) PERSON. Any individual, firm,
company, partnership, association, corporation, receiver or trustee, or any other group or
combination acting as a unit, and the plural as well as the singular number. (2) DEPARTMENT.
The Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue
of the State of Alabama. (4) STORAGE. Any keeping or retention in this state for any purpose
except sale in the regular course of business or subsequent use solely outside this state
of the commodities subject to the provisions of this article. (5) USE. The exercise of any
right or power over the commodities subject to the provisions of this article, incident to
the ownership of those commodities or by any transaction where possession is given; except,
that it shall not include the sale of those commodities in the regular...
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