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45-24-242.08
Section 45-24-242.08 Delinquency of payment of tax. If any distributor, retail dealer, or storer
in gasoline or motor fuel fails to make monthly reports or fails to pay the tax imposed under
this part, the tax shall be deemed delinquent. A penalty in the amount of 10 percent of the
tax liability shall be added to the amount due, along with interest calculated according to
the rate(s) established under Section 40-1-44. If the commission determines that a good and
sufficient cause exists for the delinquency, the penalty may be waived by the commission.
If any person is delinquent in the payment of the tax imposed pursuant to this part, the commission
shall issue execution for the collection of the tax, directed to any sheriff of the state.
The sheriff shall then proceed to collect the tax in the manner now provided by law for the
collection of delinquent taxes by the county revenue commissioner and shall make a return
of the execution to the commission. The tax imposed pursuant to this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-242.08.htm - 1K - Match Info - Similar pages
45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess funds for road
and bridge projects. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by Article 1 of Chapter 23 of Title 40 and
state use tax means the tax imposed by Article 2 of Chapter 23 of Title 40. (c) (1) In addition
to all other taxes authorized by law, the Geneva County Commission may levy up to a one percent
sales tax and up to a one percent use tax. (2) The proceeds of the tax shall be used for the
construction, maintenance, and operation of a jail with any excess proceeds to be used for
road and bridge projects. (3) The proceeds of all sales which are presently exempt under the
state sales and use tax statutes are exempt from the taxes authorized by this section. (4)
The proceeds of all sales which are presently taxed at a lower rate under the state sales
and use tax statutes shall be taxed under this section at a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-241.02.htm - 6K - Match Info - Similar pages
45-2-244.076
Section 45-2-244.076 Application of state sales tax statutes. All provisions of the state sales
tax statutes with respect to payment, assessment, and collection of the state sales tax, making
of reports and keeping and preserving records with respect thereto, penalties for failure
to pay the tax, the promulgation of the rules and regulations with respect to the state sales
tax, and the administration and enforcement of the state sales tax statutes, which are not
inconsistent with the provisions of this subpart when applied to the tax authorized to be
levied in Section 45-2-244.072 shall apply to the county tax levied under this subpart. The
county commission shall have and exercise the same powers, duties, and obligations with respect
to the county tax levied under this subpart that are imposed on the state Revenue Commissioner
and department, respectively, by the state tax statutes. All provisions of law from time to
time in effect with respect to the payment, assessment, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.076.htm - 2K - Match Info - Similar pages
10A-4-5.06
Section 10A-4-5.06 Penalty for false statement, etc.; procedure upon failure to answer interrogatories.
(a) Each officer and director of a professional corporation, domestic or foreign, who signs
any articles, statement, report, application, answer to an interrogatory, or other document
filed pursuant to this article with the licensing authority having jurisdiction which is known
to the officer or director to be false in any material respect, shall be deemed to be guilty
of a Class C misdemeanor. (b) If any professional corporation, domestic or foreign, or individual
shall fail to answer interrogatories directed to the professional corporation or to the individual
under Section 10A-4-5.05, the licensing authority which propounded the interrogatories may
seek an order from the circuit court compelling an answer. (Acts 1983, No. 83-514, p. 763,
§22; §10-4-401; amended and renumbered by Act 2009-513, p. 967, §209.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-4-5.06.htm - 1K - Match Info - Similar pages
11-92C-15
Section 11-92C-15 Failure to pay past due assessments. If any user, lessee, or owner of the
project fails to pay when due, with time being of the essence, any assessments or fees due
under this chapter, including, but without limitation, any payments in lieu of taxes, collectively
"past due assessment," then the authorizing subdivision or authority, or their designated
agents, collectively the "fee collector," may commence proceedings to foreclose
on the land and improvements of the user, lessee, or owner of the project having land within
the State of Alabama, subject to the terms of any executed agreement between the fee collector
and the user, lessee, or owner of the project, as follows: (1) A fee collector shall send
a letter by means of United States certified mail, return receipt requested, to the last known
address of the user, owner, or lessee of the project. The address of the user, owner, or lessee
as shown in the tax assessment records of the tax assessor or revenue...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-92C-15.htm - 5K - Match Info - Similar pages
27-12-18
Section 27-12-18 Statement of charges; hearing, order, and review thereon. (a) If the commissioner
believes that any person has been engaged, or is engaging, in this state in any unfair method
of competition or any unfair or deceptive act or practice expressly prohibited in this trade
practices law and that a proceeding by him in respect thereto would be to the interest of
the public, he shall issue and serve upon such person a statement of the charges in that respect
and a notice of a hearing thereon to be held at a time and place fixed in the notice, which
shall not be less than 10 days after the date of the service thereof. (b) At the hearing,
such person shall have an opportunity to be heard and to show cause why an order should not
be made by the commissioner requiring such person to cease and desist from the acts, methods,
or practices so complained of. Upon good cause shown, the commissioner shall permit any person
to intervene, appear, and be heard at such hearing by counsel or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-12-18.htm - 4K - Match Info - Similar pages
41-9-80.7
Section 41-9-80.7 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION,
EFFECTIVE JUNE 10, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) If a person knowingly
and willfully fails to give notice in violation of Section 41-9-80.3, the Securities Commission,
after notice and hearing pursuant to the Alabama Administrative Procedure Act, may impose
an assessment of up to the amount of the payment or obligation to pay and a civil penalty
of up to one thousand dollars ($1,000) or ten percent of the payment or obligation to pay,
whichever is greater. (b)(1) If a person fails to pay the assessment and civil penalty imposed
by subsection (a), the assessment and civil penalty may be recovered from the person by an
action brought by the Securities Commission in any court of competent jurisdiction. (2) Notwithstanding
any provision of law to the contrary, an alleged failure by a convicted individual to give
notice under Section 41-9-80.3 may not result in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-9-80.7.htm - 2K - Match Info - Similar pages
45-28-244
Section 45-28-244 Taxes authorized. (a) The Etowah County Commission is hereby authorized and
empowered to levy either a county gasoline tax that would remain in effect indefinitely in
all areas of the county in an amount not to exceed two cents ($0.02) per gallon on gasoline
and motor fuel and substitutes therefor or to levy a one cent ($0.01) county sales and use
tax in all areas of the county that would only be in effect from its date of imposition until
December 31, 1995, at which time such sales and use tax would expire and no longer be in effect.
(b) Should the county commission choose to impose a gasoline tax under subsection (a), such
tax shall be levied on persons, corporations, copartnerships, companies, agencies, and associations
engaged in the business of selling, distributing, storing, or withdrawing from storage, for
any purpose whatever, gasoline, motor fuels, and substitutes therefor anywhere in Etowah County.
Such gasoline and motor fuel taxes levied under this section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-244.htm - 3K - Match Info - Similar pages
45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide funds
for financing the cost of public buildings, the Limestone County Commission is hereby authorized
by resolution to levy and provide for the assessment and collection of sales and use taxes,
which shall be in addition to any and all other county taxes heretofore or hereafter authorized
by law in such county. The sales or use tax levied pursuant to this section shall parallel,
except for the rate of tax, the sales and use taxes imposed by the state under Title 40. Any
sales or use tax levied pursuant to this section on any automotive vehicle, truck trailer,
trailer, semi-trailer, or travel trailer required to be registered or licensed with the license
commissioner, where not collected by a licensed Alabama dealer at time of sale, shall be collected
and the collection fees shall be paid in accordance with Sections 40-23-104 and 40-23-107.
(b)(1) In order to provide funds for financing the cost of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-243.30.htm - 4K - Match Info - Similar pages
10A-8A-2.03
Section 10A-8A-2.03 Execution, filing, and recording of statements. (a) A statement may be
delivered to the Secretary of State for filing. A certified copy of a statement of authority
that was filed by the Secretary of State may be delivered to a judge of probate for filing
in accordance with Section 10A-8A-3.03(f) and (g). A certified copy of a statement that is
filed in an office in another jurisdiction may be delivered to the Secretary of State for
filing, and once filed by the Secretary of State, in the case of a statement of authority
which is intended to have a similar effect to that of a statement of authority under Section
10A-8A-3.03(f) or (g), may be delivered to the judge of probate for filing in accordance with
Section 10A-8A-3.03(f) or (g). Either filing has the effect provided in this chapter with
respect to partnership property located in or transactions that occur in this state. (b) A
certified copy of statement of authority filed in the office of the Secretary of State...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-8A-2.03.htm - 3K - Match Info - Similar pages
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