45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when used in this section shall have the meaning ascribed to them below, unless the context clearly indicates a different meaning: (1) "Gasoline" means any type of gasoline, naptha, or other liquid motor fuel, or any device or substitute therefor, commonly used in internal combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor fuel, gas oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor. (3) "Kerosene" means the product known commercially as "kerosene oil." (b) In addition to all other taxes and licenses, there is hereby levied upon every distributor, refiner, retail dealer, or storer of gasoline, kerosene, or diesel fuel in Blount County, Alabama, an excise tax of one cent ($.01) per gallon upon the selling, distributing, storing, or withdrawing from storage in Blount County for any use, gasoline, kerosene, or diesel fuel as defined by this section;...
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45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a) For the purposes of this section, the following terms shall have the respective meanings ascribed by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission. (3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute therefor commonly used in internal combustion engines; provided, that such term shall not be held to apply to those products known commercially as "kerosene oil," "fuel oil" or "crude oil" when used for lighting, heating, or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage in any county for use in the operation of any motor vehicle upon the highways of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.20.htm - 12K - Match Info - Similar pages
45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a) For the purposes of this section, the following terms shall have the respective meanings ascribed by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission. (3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute therefor commonly used in internal combustion engines; provided, that such term shall not be held to apply to those products known commercially as "kerosene oil," "fuel oil" or "crude oil" when used for lighting, heating, or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage in any county for use in the operation of any motor vehicle upon the highways of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated or...
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28-3-7
Section 28-3-7 Persons, firms, etc., receiving, storing, selling or handling alcoholic beverages to preserve invoices, books, papers, etc., relating thereto; audit and inspection of invoices, books, etc., by board. It shall be the duty of every person, firm, corporation, club or association of persons, receiving, storing, selling or handling alcoholic beverages enumerated in this chapter in any manner whatsoever to keep and preserve all invoices, books, papers, cancelled checks or other memoranda touching the purchase, sale, exchange or receipt of any and all such alcoholic beverages for a period of three years. All such invoices, books, papers, cancelled checks or other memoranda shall be subject to audit and inspection by any duly authorized representative of the board at any and all times. Any person, firm, corporation, club or association of persons who fails or refuses to keep and preserve the records as required by this section or who upon request by a duly authorized agent of...
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45-32-150.12
Section 45-32-150.12 Pari-mutuel wagering; hours of racetrack operation and number of races. (a) The commission shall make rules governing, permitting, and regulating the wagering on dog races under the form of mutuel wagering by patrons known as pari-mutuel wagering, which method shall be legal to the extent that and so long as, the same is carried on and conducted strictly in conformity with this part, and not otherwise. Only the persons, associations, or corporations receiving a license from the commission shall have the right or privilege to conduct this type of wagering and the licenses shall restrict and confine this form of wagering to a space within the race meeting grounds. All other forms of wagering on the result of dog races shall continue to be illegal, and any or all wagering outside of the enclosure of such races, where such races shall have been licensed by the commission shall be illegal. (b) No person or corporation shall directly or indirectly purchase pari-mutuel...
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9-11-91
Section 9-11-91 Catching, etc., of fish in private ponds, lakes, pools, or reservoirs. (a) It is unlawful for any person to take, catch, or kill or attempt to take, catch, or kill fish or aid in the taking, catching, or killing of fish of any species by the means or use of a seine, net, trap, or any similar or other device which may be used for taking, catching, killing, or stunning fish, or by the use of hook and line, rod and reel, by use of dynamite or other explosives, or by the use of any poison, poisonous substance, fishberries, lime, or other deleterious or poisonous matter in any private pond, private lake, private pool, or private reservoir of this state, except as otherwise specifically provided in this section. (b) Any person who violates subsection (a) shall be guilty of a misdemeanor and, on conviction, shall be fined not less than two hundred fifty dollars ($250) nor more than five hundred dollars ($500), but if the violation is for seining, netting, dynamiting, or...
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11-16-40
Section 11-16-40 Penalties for failure to perform duties required by chapter, etc. Any officer or person who shall willfully or corruptly fail to perform any duty required of him under any of the provisions of this chapter; or shall fraudulently alter or change the ballot of any elector after it has been cast; or shall make any false or fraudulent count of votes; or shall place in the receptacle for ballots any ballot not actually cast by an elector; or shall take therefrom any ballot cast by an elector, with the intention of unlawfully changing or affecting the result of the election; or shall make any false poll list or any false count of the ballots or any false certificate to a poll list or to the result of the count of the ballots; or shall wrongfully open the returns from any precinct or ward; or shall change, secrete, destroy, or mutilate the returns from any precinct or ward or attempt to do so; or shall prevent or attempt to prevent any such return from being made as required...
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32-6-49.3
Section 32-6-49.3 Definitions. Notwithstanding any other provision of this article, the following definitions shall be applicable unless the context clearly indicates otherwise: (1) ALCOHOL. a. Beer, ale, port, or stout and other similar fermented beverages (including sake or similar products), of any name or description containing one-half of one percentum or more of alcohol by volume, brewed or produced from malt, wholly or in part, or from any substitute therefor; b. Wine of not less than one-half of the percentum of alcohol by volume; or c. Any substance containing any form of alcohol, including, but not limited to, ethanol, methanol, propanol, and isopropanol. (2) ALCOHOL CONCENTRATION. a. The number of grams of alcohol per 100 milliliters of blood; or b. The number of grams of alcohol per 210 liters of breath; or c. The number of grams of alcohol per 67 milliliters of urine. (3) COMMERCIAL DRIVER LICENSE. (CDL) means a license issued in accordance with the requirements of this...
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40-25-12
Section 40-25-12 Enforcement by inspection; penalties for interfering with inspection. It shall be provided by regulations of the Department of Revenue the methods of breaking packages, forms and kinds of containers and methods of affixing stamps that shall be employed by persons, firms or corporations subject to the tax imposed by this article which will make possible the enforcement of payment by inspection and any person, firm or corporation subject to this tax, engaging in or permitting such practices as are prohibited by regulations of the Department of Revenue or in any other practice which makes it difficult to enforce the provisions of this article by inspection, or if any person, firm, or corporation, agent or officer thereof, who shall upon demand of the Department of Revenue, any officer or agent of the Department of Revenue, refuses to allow full inspection of the premises or any part thereof, or who shall hinder or in anywise delay or prevent such inspection when demand is...
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45-32-150.10
Section 45-32-150.10 Production of documents, etc.; removal of certain licensee employees; recordkeeping; inspections; witnesses. The commission is empowered to compel the production of any and all books, memoranda, or documents showing the receipts and disbursements of any person, association, or corporation licensed to conduct race meetings under this part. The commission may at any time require the removal of any employee or official employed by any licensee hereunder whenever it has reason to believe that such employee or official is guilty of any improper practice in connection with racing, has failed to comply with any condition of the license, or has violated any rule adopted by the commission. The commission shall have the power to require that the books and financial or other statements of any licensee be kept in a manner and method provided by the commission; and the commission shall be authorized to visit, investigate, and place auditors and inspectors in the offices,...
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