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25-4-54
Section 25-4-54 Contribution rates for employers subject to benefit charges; determination
of individual benefit charges. (a) Determination of contribution rates. (1) For the 12-month
period beginning on January 1 of each year which begins after December 31, 1996, any employer
whose experience rating account has been subject to benefit charges throughout at least the
fiscal year, as defined in Section 25-4-4, immediately preceding such January 1, shall have
his or her rate determined by the Unemployment Compensation Fund's liability for benefits
paid to his or her employees, modified by the fund's balance as of the most recent June 30.
The employment record of an organization which has been making payments in lieu of contributions
but which elects to change to payment of contributions shall be deemed to have been chargeable
with benefits throughout the period (not to exceed three fiscal years) with respect to which
it was making payments in lieu of contributions and its benefit charges...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-54.htm - 31K - Match Info - Similar pages
27-10-31
Section 27-10-31 Annual tax of surplus line brokers. (a) On or before the first day of March
each year, the surplus line broker shall remit to the State Treasurer through the commissioner,
as a tax imposed for the privilege of transacting business as a surplus line broker in this
state, a tax of six percent on the direct premiums, less return premiums and exclusive of
sums collected to cover state or federal taxes, on surplus line insurance subject to tax transacted
by the broker during the preceding calendar year as shown by the annual statement filed with
the commissioner. (b) The tax under the provisions of this section shall be subject to deduction
of the full amount of all expenses of examination of the surplus line broker by the commissioner
in the same manner as that allowed for domestic insurers for examination expenses under the
provisions of subdivision (5) of subsection (c) of Section 27-4A-3. All taxes collected under
this section shall be deposited in the State Treasury to...
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45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply
only to Jefferson County. (b) As used in this section, the following words and terms shall
have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of
any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS
ENTITY. A person engaged in one or more business activities, other than an individual. (3)
COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40,
Chapter 12, Title 40, as amended, the governing body of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-244.02.htm - 7K - Match Info - Similar pages
9-13-86
Section 9-13-86 Filing of quarterly reports and payment of taxes - Manufacturers and processors;
payment of taxes. Every manufacturer and processor, within 30 days after the expiration of
each quarter annual period expiring, respectively, shall on the last day of March, June, September,
and December of each year, file with the department a statement under oath, on forms prescribed
by the department, showing the kinds of forest products and the gross quantity of each manufactured
during the preceding quarter annual period by the manufacturer or processor, showing the county
or counties in which such products were severed from the soil and showing the gross quantity,
if any, of such forest products severed from soil outside the State of Alabama and such other
reasonable and necessary information pertaining thereto as the department may require for
the proper enforcement of this article. At the time of rendering such quarter annual reports,
the manufacturer or processor shall pay to the...
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45-11-244.08
Section 45-11-244.08 Applicability of state sales and use 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, interest
after the due date of the state sales tax, penalties for failure to pay the tax, make reports,
or otherwise comply with the state sales tax statutes, the promulgation of 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 part, when applied to
the sales taxes authorized to be levied herein, shall apply to the sales taxes authorized
to be levied herein; and all provisions of the state use tax statutes with respect to payment,
assessment, and collection of the state use tax, making of reports, and keeping and preserving
records with respect thereto, interest after the due date of...
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45-11-245.07
Section 45-11-245.07 Applicability of state provisions. 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, interest after the due
date of the state sales tax, penalties for failure to pay the tax, make reports, or otherwise
comply with the state sales tax statutes, the promulgation of 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 part, when applied to the sales taxes
authorized to be levied herein, shall apply to the sales taxes authorized to be levied herein;
and all provisions of the state use tax statutes with respect to payment, assessment, and
collection of the state use tax, making of reports, and keeping and preserving records with
respect thereto, interest after the due date of the state use...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.07.htm - 2K - Match Info - Similar pages
45-21A-10.03
Section 45-21A-10.03 Notice of violation; civil penalty. (a) Prior to imposing a civil penalty
pursuant to this article, the City of Brantley shall first mail a notice of violation by certified
U.S. mail, return receipt requested, to the owner of the motor vehicle which is recorded by
the automated photographic speeding enforcement system that committed a speeding violation.
The notice shall be sent not later than the 30th day after the date the speeding violation
is recorded to the following: (1) The owner's address as shown on the registration records
of the Alabama Department of Revenue. (2) If the vehicle is registered in another state or
country, to the owner's address as shown on the motor vehicle registration records of the
department or agency of the other state or country analogous to the Alabama Department of
Revenue. (3) If a traffic violation is based on the vehicle identification number, and the
registered owner of the vehicle is a rental car business, the law enforcement...
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45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and school
resource officers. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by the state sales and use tax statutes, including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4. (c)(1) The County Commission
of Geneva County may levy, in addition to all other authorized taxes, a one percent sales
tax. (2) The proceeds of all sales which are presently exempt under the state sales and use
tax statutes are exempt from the tax authorized by this section. (d) The tax authorized by
this section shall be collected by the State Department of Revenue or the county commission
or other entity which the county commission has contracted with to collect the taxes at the
same time and in the same manner as state sales taxes are collected. On or prior to the date
the tax is due, each person subject to the tax shall file with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-241.01.htm - 5K - Match Info - Similar pages
45-6-246.06
Section 45-6-246.06 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. All existing
provisions of the sales and use tax statutes, whether imposed by state statutes or local act
applicable to Blount County, with respect to the payment, assessment, and collection of the
sales and use tax, making of reports, keeping and preserving records, penalties for failure
to pay the tax, promulgating rules and regulations with respect to the sales and use tax,
and the administration and enforcement of the sales and use taxes which are not inconsistent
with this part shall apply to the tax authorized under this part. The county shall have and
exercise the same powers, duties, and obligations with respect to the tax authorized under
this part as imposed by the existing sales and use tax statutes, whether imposed by state
statutes or local act. All provisions of the existing sales and use tax statutes...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-246.06.htm - 1K - Match Info - Similar pages
33-5-61
Section 33-5-61 Restrictions for persons impaired from physical disabilities; special restricted
certification; penalty for violation of restrictions. (a) The Director of Public Safety, upon
issuing a boater safety certification, shall have authority whenever the holder is impaired
from a physical disability to impose restrictions suitable to the holder's operating ability
with respect to the type of or special mechanical control devices required on a vessel which
the holder may operate or other restrictions applicable to the holder as the Director of Public
Safety or Commissioner of Conservation and Natural Resources may determine to be appropriate
to assure the safe operation of a vessel by the holder. (b) The Director of Public Safety
may either issue a special restricted certification or may set forth restrictions upon the
usual certification form in the issuance of certification under subsection (a) of this section.
(c) The Commissioner of Conservation and National Resources may,...
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