8-22-4
Section 8-22-4 Definitions. The following terms shall have the meanings ascribed to them in
this section unless otherwise stated and unless the context or subject matter clearly indicates
otherwise: (1) PERSON. Any person, firm, association, organization, partnership, business
trust, joint stock company, company, corporation, or legal entity. (2) MOTOR FUEL. Those products
upon which the state excise tax levied, or defined, in Sections 40-17-1 through 40-17-52 and
40-17-170, as amended, is imposed. (3) WHOLESALER. Includes any person qualified as a wholesaler
of motor fuel with the state Revenue Commissioner, and shall also mean and include any person,
other than a buying pool defined herein, wherever resident or located, who brings or causes
to be brought into this state motor fuel purchased directly from the manufacturer thereof.
(4) WHOLESALE DISTRIBUTION. Any person, or the act of any person, including any affiliate
of such person, in commerce within the state, who purchases motor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-22-4.htm - 7K - Match Info - Similar pages

40-12-2
Section 40-12-2 Issuance; form of license; levy of county tax; actions for recovery of tax.
(a) Before any person, firm, or corporation shall engage in or carry on any business or do
any act for which a license by law is required, he, they, or it, except as otherwise provided,
shall pay to the judge of probate of the county in which it is proposed to engage in or carry
on such business or do such act, or to the commissioner of licenses or the state Department
of Revenue, as specified, the amount required for such license and shall comply with all the
other requirements of this title. (b) Upon the payment of the amount required for said license
and a fee of $1 herein provided for the issuance of such license and all costs and fees and
penalties which shall have accrued, or for which such person, firm, or corporation shall have
become liable in any proceedings commenced for the collection of such license, or to enforce
payment thereof, such probate judge, commissioner of licenses or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-2.htm - 4K - Match Info - Similar pages

40-26-5
Section 40-26-5 Annual return and payment. On or before 30 days after the end of the tax year,
each person, firm or corporation liable for the payment of a privilege tax as levied by this
chapter shall make a return showing the gross proceeds of business done and compute the amount
of tax chargeable against him or it in accordance with the provisions of this chapter and
deduct the amount of monthly payments as hereinbefore provided, if any have been made, and
transmit with this report a remittance in the form required by this chapter covering the residue
of the tax chargeable against him, to the office of the department, and such report shall
be verified by oath. (Acts 1955, No. 248, p. 586, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26-5.htm - 1012 bytes - Match Info - Similar pages

8-23-2
Section 8-23-2 Definitions. For purposes of this section, the following terms shall have the
following meanings, unless the context requires otherwise: (1) HEALTH STUDIO. Includes any
person, firm, corporation, organization, club, or association engaged in the sale of instruction,
training, or assistance in a program of physical exercise or weight reduction, which may include
the use of a sauna, whirlpool bath, weight lifting room, massage, steam room, or other exercising
or weight reduction machine or device. The term also includes any person, firm, corporation,
organization, or association engaged in the sale of the right or privilege to use exercise
or weight reduction equipment or facilities, such as a sauna, whirlpool bath, weight lifting
room, massage, steam room, or other exercising or weight reduction machine or device. "Health
studio" does not include bona fide nonprofit organizations which have been granted tax
exempt status by the Internal Revenue Service, including but not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-23-2.htm - 1K - Match Info - Similar pages

40-15-3
Section 40-15-3 Duplicate of federal return filed by executor; computation by Department of
Revenue. It is hereby made the duty of the executor of the estate of any person who has died
a resident of Alabama and upon which estate the tax imposed under any federal revenue act
has not been paid, and the executor of any person who may hereafter die a resident of this
state, and whose estate is subject to the payment of a federal estate tax, to file with the
Department of Revenue of Alabama a duplicate of all the returns which he is required to make
to the federal authorities for the purpose of having the estate taxes determined. When such
duplicate return is filed with the Department of Revenue, it shall compute the amount of tax
that would be due upon said return as federal estate taxes imposed under any federal act permitting
credit of inheritance or estate taxes to the states upon the property of said estate taxable
in the State of Alabama and shall assess against said estate as estate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15-3.htm - 2K - Match Info - Similar pages

40-2A-11.1
Section 40-2A-11.1 Civil penalties for unethical tax preparation conduct. (a) For purposes
of the individual income tax imposed by Chapter 18, if there is an understatement of liability
on a return that would cause a tax return preparer to be subject to the penalties imposed
by 26 U.S.C. §6694, except §6694(c), §6700, or §6701, and if any of the failures enumerated
in 26 U.S.C. §6695, except §6695(e) and (g), occurs, the department may impose upon the
tax return preparer a penalty in accordance with 26 U.S.C. §§6694(a), (b), (d), (e), and
(f); §§6695(a), (b), (c), (d), and (f); §§6696(a) and (c), §6700, and §6701, as in effect
from time to time. (b) For purposes of this section: (1) "Subject to this title"
shall be substituted for references in the specified federal statutes to "imposed by
subtitle A." (2) "Commissioner" will be substituted for references in the specified
federal statutes to "secretary." (3) References in these federal statutes to federal
district courts...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-11.1.htm - 7K - Match Info - Similar pages

45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-242.05.htm - 9K - Match Info - Similar pages

45-22-242.04
Section 45-22-242.04 Annual report. On or before 30 days after the end of the tax year, each
person, firm, or corporation liable for the payment of a privilege tax as levied by this part
shall make a return showing the gross proceeds of business done and compute the amount of
tax chargeable against him or her or it in accordance with this part and deduct the amount
of monthly payments as hereinbefore provided, if any have been made, and transmit with this
report a remittance in the form required by this part covering the residue of the tax chargeable
against him or her to the office of the department, and such report shall be verified by oath.
(Acts 1973, No. 161, p. 202, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-242.04.htm - 996 bytes - 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

45-8-241.24
Section 45-8-241.24 Tax returns, forms, and remittances. On or before 30 days after the end
of the tax year, each person, firm, or corporation liable for the payment of a privilege tax
as levied by this subpart shall make a return showing the gross proceeds of business done
and compute the amount of tax chargeable against him, her, or it in accordance with the provisions
of this subpart and deduct the amount of monthly payments as hereinbefore provided, if any
have been made, and transmit with this report a remittance in the form required by this subpart
covering the residue of the tax chargeable against him or her, to the office of the department,
and such report shall be verified by oath. (Acts 1978, No. 73, p. 1759, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.24.htm - 1K - Match Info - Similar pages