|
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
6-12-2
Section 6-12-2 Definitions. As used in this chapter, the following terms shall have
the following meanings: (1) ADJUSTED FOR INFLATION. Increased in accordance with the formula
for inflation adjustment set forth in Exhibit C to the Master Settlement Agreement. (2) AFFILIATE.
A person who directly or indirectly owns or controls, is owned or controlled by, or is under
common ownership or control with, another person. Solely for purposes of this definition,
the terms "owns," "is owned," and "ownership" mean ownership
of an equity interest, or the equivalent thereof, of ten percent or more, and the term "person"
means an individual, partnership, committee, association, corporation, or any other organization
or group of persons. (3) ALLOCABLE SHARE. Allocable share as that term is defined in the Master
Settlement Agreement. (4) CIGARETTE. Any product that contains nicotine, is intended to be
burned or heated under ordinary conditions of use, and consists of or contains (i) any roll
of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-12-2.htm - 7K - Match Info - Similar pages
45-5-244
Section 45-5-244 Levy of tobacco tax; use of proceeds; violations. (a) The County Commission
of Blount County may levy a county privilege or excise tax on every person, firm, or corporation
that sells, delivers, uses, or otherwise consumes tobacco products in the county. Tobacco
products include cigarettes, cigars, smoking tobacco, chewing tobacco, snuff, and tobacco
paper, both gummed and ungummed, or packages thereof. The amount of the tax shall be established
by ordinance and shall not exceed ten cents ($.10) per tobacco product or package thereof.
The proceeds of any tax levied pursuant to this section shall be used exclusively for
school resource officers, drug task force officers, patrol cars, or other related equipment
deemed necessary by the county sheriff's department. (b) It shall be unlawful for any dealer,
storer, or distributor engaged in or continuing the business in Blount County for which the
tax is levied to fail or refuse to add to the sales price and collect from the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-244.htm - 1K - Match Info - Similar pages
45-13-245.20
Section 45-13-245.20 Additional tax. (a)(1) Upon adoption of a resolution by the Clarke
County Commission, the county commission may impose on every person, firm, or corporation
that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Clarke
County, a county privilege, license, or excise tax in the following amounts: a. Five cents
($0.05) for each package of cigarettes made of tobacco or any substitute therefor. b. Five
cents ($0.05) for each package of cigars made of tobacco or any substitute therefor, including
the cigarette-sized or near cigarette-sized cigars, but excluding single wrapped cigars. c.
Five cents ($0.05) 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. d. Five cents ($0.05)
for each sack, plug, package, or other container of chewing tobacco, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-245.20.htm - 6K - Match Info - Similar pages
45-44-246.01
Section 45-44-246.01 Additional tax. (a)(1) The Macon County Commission may impose on
every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes
tobacco or tobacco products in Macon County, a county privilege, license, or excise tax in
the following amounts: a. Five cents ($.05) for each package of cigarettes made of tobacco
or any substitute therefor. b. Five cents ($.05) for each package of cigars made of tobacco
or any substitute therefor, including the cigarette-sized or near cigarette-sized cigars,
but excluding single wrapped cigars. c. Five cents ($.05) 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. d. Five cents ($.05), for each sack, plug, package, or other container
of chewing tobacco, which tobacco is prepared in such manner suitable for chewing only...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-246.01.htm - 6K - Match Info - Similar pages
6-12A-5
Section 6-12A-5 Reporting to commissioner; disclosure; escrow fund. (a) Reporting by
wholesalers and distributors. Not later than 20 days after the end of each month, and more
frequently if so directed by the commissioner, each wholesaler and distributor shall submit
all the information the commissioner requires to facilitate compliance with this chapter,
including, but not limited to, a list by brand family of the total number of cigarettes or
in the case of roll your own, the equivalent stick count for which the wholesalers and distributors
affixed stamps during the previous month or otherwise paid the tax due for any cigarettes.
The wholesaler or distributor shall maintain, and make available to the commissioner, all
invoices and documentation of sales of all non-participating manufacturer cigarettes and any
other information relied upon in reporting to the commissioner for a period of five years.
(b) Disclosure of information. Notwithstanding any other law or rule, including...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-12A-5.htm - 5K - 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
6-12-3
Section 6-12-3 Election between settlement and escrow fund. (a) Any tobacco product
manufacturer selling cigarettes to consumers within the state, whether directly or through
a distributor, retailer, or similar intermediary or intermediaries, after June 9, 1999, shall
do one of the following: (1) Become a participating manufacturer, as that term is defined
in Section II(jj) of the Master Settlement Agreement, and generally perform its financial
obligations under the Master Settlement Agreement. (2) a. Place into a qualified escrow fund,
by April 15 of the year following the year in question, the following amounts, as such amounts
are adjusted for inflation: 1999: $.0094241 per unit sold after June 9, 1999; 2000: $.0104712
per unit sold; For each of 2001 and 2002: $.0136125 per unit sold; For each of 2003 through
2006: $.0167539 per unit sold; For each of 2007 and each year thereafter: $.0188482 per unit
sold. b. A tobacco product manufacturer that places funds into escrow pursuant to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-12-3.htm - 5K - Match Info - Similar pages
36-21-120
Section 36-21-120 Definitions. For the purposes of this article, the following terms
shall have the following meanings: (1) POLICE OFFICER. A law enforcement officer appointed
by a tribe pursuant to Section 36-21-122 who meets all of the requirements of the Alabama
Peace Officers' Standards and Training Commission for certified law enforcement officers.
(2) RESERVATION. The Mowa Choctaw Indian Reservation or Poarch Creek Indian Reservation, including
any and all tribal properties or property owned in trust for the tribe by the United States
government. (3) TRIBE. The tribe of Indians known as the Mowa Band of Choctaw Indians organized
as a nonprofit corporation and recognized as a tribal government and law enforcement agency
by the State of Alabama and the tribe of Indians recognized as the Poarch Band of Creek Indians
by the federal government and by the State of Alabama as a tribal government and as a law
enforcement agency. (Act 99-527, p. 1152, §1; Act 2018-393, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-21-120.htm - 1K - Match Info - Similar pages
6-12A-3
Section 6-12A-3 Tobacco product manufacturer certification; directory; stamping, sale,
or import of cigarettes not in directory. (a) Certification. Every tobacco product manufacturer
whose cigarettes are sold in this state whether directly or through a distributor, retailer,
or similar intermediary or intermediaries shall execute and deliver on a form prescribed by
the commissioner, a certification to the commissioner no later than the thirtieth day of April
each year, certifying that, as of the date of the certification, the tobacco product manufacturer
either: Is a participating manufacturer or is in full compliance with Section 6-12-3,
including all quarterly installment payments required by subsection (e) of Section
6-12A-5. (1) Each participating manufacturer shall include in its certification a list of
its brand families. The participating manufacturer shall update its list 30 days prior to
any addition or modification to its brand families by executing and delivering a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-12A-3.htm - 8K - Match Info - Similar pages
|