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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages
22-20A-32
Section 22-20A-32 Violations. (a) Any food service establishment engaged in the sale or advertising
of catfish products in violation of this article shall be subject to civil penalties. The
department shall impose the following civil penalties. For violations occurring within a 24-month
period: (1) A warning for the first violation. (2) A fine of one hundred dollars ($100) for
a second violation with 24 months. (3) A fine of two hundred fifty dollars ($250) for the
third violation within 24 months. (4) A fine of five hundred dollars ($500) for the fourth
violation within 24 months. (5) A fine of one thousand dollars ($1,000) for the fifth violation
within 24 months and at the discretion of the department, a suspension of the food service
establishment permit. (b) A person may appeal the assessment of a civil penalty by requesting
a hearing that shall be held in accordance with the Alabama Administrative Procedure Act.
Judicial review of a final action of the department shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-20A-32.htm - 2K - Match Info - Similar pages
22-30D-4
Section 22-30D-4 Election of coverage; administration of chapter; rules and regulations. (a)(1)
All owners and operators and all wholesale distributors shall elect by May 24, 2001, to be
covered or not to be covered by this chapter and shall do so by notifying the department in
writing that such owner or operator or wholesale distributor elects to be covered or not to
be covered by this chapter. Following May 24, 2001, any owner or operator or wholesale distributor
who may have initially elected not to be covered by this chapter or who may have inadvertently
failed to notify the department may notify the department that such owner or operator or wholesale
distributor has reconsidered and desires to be covered by the fund, but any such owner or
operator or wholesale distributor shall, with its notice of request for coverage, be required
to pay to the Department of Revenue the registration fees which would otherwise have been
due to the fund had such owner or operator or wholesale...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-30D-4.htm - 14K - Match Info - Similar pages
40-2A-6
Section 40-2A-6 Government contract for examination of taxpayer's records where compensation,
etc., contingent upon tax, interest, etc., assessed or collected; violation; costs of examination.
(a) The state or any county or municipal governing authority may not enter into any contract
or arrangement for the examination of a taxpayer's books and records, written or otherwise,
with a private auditing or collecting firm, if any part of the compensation or other benefits
paid or payable to the private auditing or collecting firm is contingent upon or in any manner
related to the amount of tax, license fee, interest, court cost, penalty, or any other item
assessed against or collected from the taxpayer. Any such contract or arrangement, if made
or entered into, is void and unenforceable. Any assessment or preliminary assessment of taxes,
license fees, penalties, court costs, interest, or other items proposed or asserted by, or
based upon the recommendation of, a private auditing or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-6.htm - 5K - Match Info - Similar pages
45-39-82.05
Section 45-39-82.05 Program requirements; records restorative justice initiative. (a) An offender
who enters into the pretrial diversion program shall satisfy each of the following requirements:
(1) Voluntarily waive, in writing, his or her right to a speedy trial. (2) Agree, in writing,
to the tolling of periods of limitations established by statutes or rules of court while in
the program. (3) Waive, in writing, his or her right to a jury trial. (4) Provide a statement
written by the offender, admitting his or her participation in, and responsibility for, the
offense which is the subject of the application for entry into the pretrial diversion program,
which statement shall be admissible in any criminal trial. (5) Agree, in writing, to the conditions
of the pretrial diversion program established by the district attorney. (6) If there is a
victim of the crime, agree in writing to a restitution agreement within a specified period
of time and in an amount to be determined by the district...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-82.05.htm - 2K - Match Info - Similar pages
16-36-68
Section 16-36-68 Purchasing textbooks and accountability for textbooks. (a) The local boards
of education, county commissions, and municipal councils or other governing boards of a municipality
may appropriate funds for the purpose of creating local revolving funds to be used in securing
and distributing textbooks and for the purpose of contributing to the expense of furnishing
textbooks. These revolving funds shall be reimbursed from moneys received from sales of textbooks.
(b) Local boards of education, county commissions, and other like governing bodies of the
counties or municipalities may appropriate funds for the purpose of purchasing textbooks for
free distribution or for rental to the patrons of its public schools under such rules and
regulations as shall be prescribed by the respective local boards of education. (c) All books
contracted for shall be shipped upon purchase orders of the local boards of education. The
publisher or publishing company shipping the books shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-36-68.htm - 2K - Match Info - Similar pages
34-1A-7
Section 34-1A-7 Licenses - Required. (a) Effective January 1, 1998, it shall be unlawful for
any person or business entity to engage in a business regulated by this chapter in this state
without a current valid license or in violation of this chapter and applicable rules and regulations
of the board. (b) Effective January 1, 1998, it shall be unlawful for a person or business
entity not licensed under this chapter to advertise or hold out to the public that he or she
is a licensee of the board. (c) Any person or business entity who violates this chapter or
any order, rule, or regulation of the board shall be guilty of a Class A misdemeanor, and
for each offense for which he or she is convicted shall be punished as provided by law. (d)
Effective January 1, 1998, it shall constitute a Class A misdemeanor to willfully or intentionally
do any of the following: (1) Obliterate the serial number on an alarm system for the purpose
of falsifying service reports. (2) Knowingly and deliberately...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-1A-7.htm - 7K - Match Info - Similar pages
34-26-42
Section 34-26-42 Penalty for unlicensed person held out to public as psychologist or psychological
technician. (a) If any person holds himself or herself out to the public as being engaged
in practice as a psychologist or psychological technician, such as clinical, counseling, school,
or combined professional-scientific psychology, and does not then possess in full force and
virtue a valid license to practice as a psychologist or psychological technician under this
chapter, he or she shall be deemed guilty of a Class B misdemeanor and, upon conviction, shall
be fined not less than five hundred dollars ($500) per occurrence nor more than five thousand
dollars ($5,000) per occurrence plus court costs. Nothing in this chapter shall be construed
to limit the professional pursuits of teachers in recognized public and private schools, clergymen,
practitioners of medicine, social workers, licensed professional counselors, school psychometrists,
school psychologists, school counselors, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-26-42.htm - 3K - Match Info - Similar pages
40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed to them in this section: (1) PERSON or COMPANY. Any individual,
firm, company, partnership, association, corporation, receiver or 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) WHOLESALE SALE or SALE AT WHOLESALE. Any one of the following:
a. A sale of tangible personal property by wholesaler to licensed retail merchants, jobbers,
dealers or other wholesalers for resale and does not include a sale by wholesalers to users
or consumers, not for resale. b. A sale of tangible personal property or products, including
iron ore, and including the furnished container and label of such...
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