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45-41-244.53
Section 45-41-244.53 Payment of taxes; reports. The sales taxes authorized to be levied in
Section 45-41-244.51 shall be due and payable in monthly installments on or before the twentieth
day of the month next succeeding the month in which the tax accrues; and the use taxes authorized
to be levied in Section 45-41-244.52 shall be due and payable quarterly on or before the twentieth
day of the month next succeeding each quarterly period during which the storage, use, or other
consumption of the tangible personal property became taxable hereunder, each such quarterly
period to end on the last day of each of the months of March, June, September, and December.
The sales taxes authorized to be levied in Section 45-41-244.51 shall be paid to and collected
by the State Department of Revenue at the same time as and along with the payment and collection
of the state sales tax; and the use taxes authorized to be levied in Section 45-41-244.52
shall be paid to and collected by the State...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.53.htm - 2K - Match Info - Similar pages
45-43-246.04
Section 45-43-246.04 Receipts; quarterly returns. Every registered seller making sales of tangible
personal property for storage, use, or other consumption in Lowndes County, which storage,
use, or other consumption is not exempted from the tax imposed, shall at the time of making
such sale or, if the storage, use, or other consumption of such tangible personal property
in Lowndes County is not then taxable under this subpart, at the time such storage, use, or
other consumption becomes taxable hereunder, collect the tax from the purchaser, and shall
give to the purchaser a receipt therefor in the manner and form prescribed by the State Department
of Revenue. On the twentieth day of the month following the close of each quarterly period
provided for in Section 45-43-246.03, each registered seller shall file with the State Department
of Revenue a return for the preceding quarterly period in such form as may be prescribed by
the department, showing the total sales of the tangible personal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.04.htm - 2K - Match Info - Similar pages
45-47-244.24
Section 45-47-244.24 Receipts; quarterly returns. Every registered seller making sales of tangible
personal property for storage, use, or other consumption in Marion County (which storage,
use, or other consumption is not herein exempted from the tax imposed in Section 45-47-244.22)
shall at the time of making such sale or if the storage, use, or other consumption of such
tangible personal property in Marion County is not then taxable under this subpart, at the
time such storage, use, or other consumption becomes taxable hereunder, collect the tax imposed
by Section 45-47-244.21 from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month following the close of each quarterly period provided for in Section 45-47-244.23,
each registered seller shall file with the State Department of Revenue a return for the preceding
quarterly period in such form as may be prescribed by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.24.htm - 2K - Match Info - Similar pages
28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - 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
40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual, including,
but not limited to, an attorney or certified public accountant with written authority or power
of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal; provided
however, that nothing herein shall be construed as entitling any such individual who is not
a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL JUDGE
or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER. The commissioner
of the department or his or her delegate. (5) COMPTROLLER. The Comptroller of the State of
Alabama. (6) DELEGATE. When used with reference to the commissioner means any officer or employee
of the department duly authorized by the commissioner,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-3.htm - 8K - Match Info - Similar pages
40-18-86
Section 40-18-86 Sale or transfer of real property and associated tangible property by nonresidents.
(a) As used in this section, the term nonresident of Alabama shall include individuals, trusts,
partnerships, corporations, and unincorporated organizations. Any seller or transferor who
meets all of the following conditions and who provides the buyer or transferee with an affidavit
signed under oath swearing or affirming that all of the following conditions are met will
be deemed a resident for purposes of this section: (1) The seller or transferor has filed
Alabama income tax returns or appropriate extensions have been received for the two income
tax years immediately preceding the year of sale. (2) The seller or transferor is in business
in Alabama and will continue substantially the same business in Alabama after the sale or
the seller or transferor has real property remaining in the state at the time of closing of
equal or greater value than the withholding tax liability as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-86.htm - 6K - Match Info - Similar pages
40-12-253
Section 40-12-253 Ad valorem taxation of motor vehicles. (a) Effective January 1, 2000, ad
valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current
basis to coincide with the collection of motor vehicle license taxes and registration fees.
(1) Ad valorem taxes on motor vehicles shall become due and payable on the first day of the
registration renewal month of the owner, the date the motor vehicle enters the State of Alabama,
the date the motor vehicle is removed from the inventory of a dealer, or the date on which
the motor vehicle is otherwise determined to be taxable, whichever comes first. Ad valorem
taxes on motor vehicles shall become delinquent on the first day of the month following the
registration renewal month for the owner or as otherwise provided by law. (2) Ad valorem tax
on motor vehicles shall be collected through the last day of the month which precedes the
assigned registration renewal month for the owner as provided in Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-253.htm - 12K - Match Info - Similar pages
40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages
40-21-80
Section 40-21-80 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) DEPARTMENT. The Department of Revenue
of the State of Alabama. (2) DOMESTIC WATER. All water except water that is sold to persons
for use or consumption in industrial processes and not primarily for human consumption. (3)
GROSS RECEIPTS. The value proceeding or accruing from the furnishing of utility services,
all receipts actual and accrued, without any deduction on account of the cost of the utility
services sold, the cost of the materials used, labor or service cost, interest paid, or any
other expenses whatever, and without any deductions on account of losses. (4) GROSS SALES.
The value proceeding or accruing from the furnishing of utility services, and including the
proceeds from the sale of any utility services handled on consignment by the taxpayer, without
any deduction on account of the cost of the utility services sold, the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-80.htm - 10K - Match Info - Similar pages
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