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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...
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41-9-249
Section 41-9-249 Powers and duties of commission generally. The commission shall have the following
duties and powers: (1) To promote and increase knowledge and understanding of the history
of this state from the earliest time to the present, including the archaeological, Indian,
Spanish, British, French, Colonial, Confederate and American eras, by adopting and executing
general plans, methods and policies for permanently preserving and marking objects, sites,
structures and ruins as defined in Section 41-9-242; (2) To promote and assist in the publicizing
of the historic resources of the state by preparing and furnishing information to public mass
media and to governmental agencies charged with publicity and to coordinate any of its objectives,
efforts or functions with any agency or agencies of the federal government, of the State of
Alabama and of other states or local governments having objectives similar or related to those
of the commission; (3) To accept for renovation,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-9-249.htm - 8K - Match Info - Similar pages
40-29-22
Section 40-29-22 Lien for taxes - Validity and priority against certain persons. (a) Purchasers,
holders of security interests, mechanic's lienors, and judgment lien creditors. The lien imposed
by Section 40-29-20 shall not be valid as against any purchaser, holder of a security interest,
mechanic's lienor, or judgment lien creditor until notice thereof which meets the requirements
of subsection (f) has been filed by the Commissioner of Revenue or his delegate, and shall
not be perfected as against any purchaser, holder of a security interest, mechanic's lienor,
or judgment lien creditor until the date such notice is filed. (b) Protection for certain
interest even though notice filed. Even though notice of a lien imposed by Section 40-29-20
has been filed, such lien shall not be valid: (1) SECURITIES. With respect to a security (as
defined in subsection (g)(4)): a. As against a purchaser of such security who at the time
of purchase did not have actual notice or knowledge of the...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-11A-1.htm - 33K - Match Info - Similar pages
40-21-103
Section 40-21-103 Exclusions. The storage, use, or other consumption of utility services in
the State of Alabama is hereby specifically excluded from the tax herein levied: (1) Whenever
the State of Alabama is prohibited from taxing such storage, use, or consumption under the
Constitution or laws of the United States of America or the Constitution of the State of Alabama;
(2) Whenever any tax relating to the sale, use, storage, or consumption of said utility services
shall be levied under the provisions of Article 2 of Chapter 23 of this title, or under the
provisions of Sections 40-23-1 through 40-23-36 or the Alabama Transaction Tax Act of 1992
if enacted into law; (3) Whenever the purchase of said utility services shall have been at
a wholesale sale; (4) Whenever electricity, natural gas, or domestic water shall have been
used or consumed directly in or for the production, generation, processing, storage, delivery,
or transmission of electricity, natural gas, or domestic water; (5)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-103.htm - 2K - Match Info - Similar pages
45-39-245.03
Section 45-39-245.03 Excise tax - City of Florence. (a) In the City of Florence, Alabama, an
excise tax is hereby imposed on the storage, use, or other consumption in the City of Florence,
Alabama, of tangible personal property, not including, however, materials and supplies bought
for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels,
barges, ships, and other watercraft of more than 50 tons burden, purchased at retail after
September 26, 1975, for storage, use, or other consumption in the City of Florence, Alabama,
at the rate of one-half of one percent of the sales price of such property, except as provided
in subsections (b), (c), and (d). (b) In the City of Florence, Alabama, an excise tax is hereby
imposed on the storage, use, or other consumption in the City of Florence, Alabama, of any
machines used in mining, quarrying, compounding, processing, and manufacturing of tangible
personal property, purchased at retail on or after September 26,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.03.htm - 6K - Match Info - Similar pages
40-23-62
Section 40-23-62 Exemptions. The storage, use, or other consumption in this state of the following
tangible personal property is hereby specifically exempted from the tax imposed by this article:
(1) Property, on which the sales tax imposed by the provisions of Article 1 of this chapter
is paid by the consumer to a person licensed under the provisions of Article 1 of this chapter.
(2) Tangible personal property, not to be used in the performance of a contract, brought into
this state by a nonresident thereof for his or her own storage, use, or consumption while
temporarily within this state. (3) In addition to the exemptions provided in subdivisions
(1) and (2), all exemptions enumerated in Sections 40-23-4(a) and 40-23-4.1 are incorporated
by reference in this section. (4) The storage, use, or other consumption in this state of
religious magazines and publications. For the purpose of this subdivision the words "religious
magazines and publications" shall be construed to mean printed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-62.htm - 2K - Match Info - Similar pages
40-23-67
Section 40-23-67 Seller to collect tax; seller not to assume or absorb tax. Every such seller
making sales of tangible personal property for storage, use or other consumption in this state,
not exempted under the provisions of Section 40-23-62, shall at the time of making such sales
or, if the storage, use or other consumption of the tangible personal property is not then
taxable hereunder, at the time such storage, use or other consumption becomes taxable hereunder,
collect the tax imposed by this article from the purchaser, and give to the purchaser a receipt
therefor in the manner and form prescribed by the department. The tax required to be collected
by the seller from the purchaser shall be displayed separately from the list, advertised in
the premises, marked or other price on the sales check or other proof of sales. It shall be
unlawful for any such seller to advertise or hold out or state to the public or to any customer,
directly or indirectly, that the tax or any part thereof...
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40-21-105
Section 40-21-105 Seller to collect tax; regulations; penalty. Every seller making sales of
utility services for storage, use, or other consumption in this state, not exempted under
the provisions of Section 40-21-103, shall at the time of making such sales or, if the storage,
use, or other consumption of the utility services is not then taxable hereunder, at the time
such storage, use or other consumption becomes taxable hereunder, collect the tax imposed
by this article from the purchaser and give to the purchaser a receipt therefor in the manner
and form prescribed by the department. The tax required to be collected by the seller from
the purchaser shall be displayed separately from the list, advertised in the premises, marked
or other price on the sales check or other proof of sales. It shall be unlawful for any such
seller to advertise or hold out or state to the public or to any customer, directly or indirectly,
that the tax or any part thereof imposed by this article will be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-105.htm - 2K - Match Info - Similar pages
40-23-2.1
Section 40-23-2.1 Only one municipal or county sales, etc., tax collected on same sale; payment
to improper locality. (a) If a sales tax, gross receipts tax in the nature of a sales tax,
as defined in Section 40-2A-3(8), use tax, or rental tax levied by or on behalf of an Alabama
municipality is paid under a requirement of law, the property which is the subject of such
tax, when imported for use, storage, or consumption into another Alabama municipality, is
not subject to the sales tax, use tax, or rental tax regardless of rate, which is required
by the second municipality under any municipal ordinance or any act of the Legislature. The
collecting agency shall require such proof of payment of tax to another municipality as is
deemed necessary and proper. (b) If a sales tax, gross receipts tax in the nature of a sales
tax, use tax, or rental tax levied by or on behalf of an Alabama county is paid under a requirement
of law, the property which is the subject of such tax, when imported...
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