45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes. (a) The following words, terms, and phrases as used in this section shall have the following respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner" means the Commissioner of Revenue of the State. (2) "County" means Butler County in the State of Alabama. (3) "Fiscal Year" means the period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4) "Month" means a calendar month. (5) "Quarterly Period" means the period of three months ending on the last of each March, June, September, and December. (6) "Registered Seller" means the person registered with the State Department of Revenue pursuant to the state use tax statutes or licenses under the state sales tax statutes. (7) "State" means the State of Alabama. (8) "State Department of Revenue" means the Department of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
28-3A-6
Section 28-3A-6 Manufacturer licensing and requirements; tastings or samplings; charitable event donations. (a) Upon applicant's compliance with this chapter and the rules adopted under this chapter, the board shall issue to applicant a manufacturer license which shall authorize the licensee to manufacture or otherwise distill, produce, ferment, brew, bottle, rectify, or compound alcoholic beverages within this state for sale or distribution within this state. No person shall manufacture or otherwise distill, produce, ferment, brew, bottle, rectify or compound alcoholic beverages within this state or for sale or distribution within this state or to the state, the board, or any licensee of the board, unless the person or the authorized representative of the person shall be granted a manufacturer license issued by the board. (b) No manufacturer licensee shall sell any alcoholic beverages direct to any retailer or for consumption on the premises where sold except as specified under...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-6.htm - 10K - Match Info - Similar pages
45-27-245.63
Section 45-27-245.63 Addition of tax to sales price. Each person engaging or continuing in a business subject to the tax levied by this subpart, and each casual sale that is subject to tax, shall add to the sales price and collect from the purchaser the amount due by the taxpayer because of such sale or use. It shall be unlawful for any person subjected to the tax to fail to refuse to add to the sales price and to collect from the purchaser the amount required to be added to the sale pursuant to this subpart. It shall be unlawful for any person subjected to the tax levied by this subpart to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption or refund of any portion of the tax. (Act 2017-272, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-245.63.htm - 1K - Match Info - Similar pages
45-4-244.44
Section 45-4-244.44 Addition of tax to sales price. Each person engaging or continuing in a business subject to the tax levied by this subpart shall add to the sales price and collect from the purchaser the amount due by the taxpayer because of the sale or use. It shall be unlawful for any person subjected to the tax to fail or to refuse to add to the sales price and to collect from the purchaser the amount required to be added to the sale pursuant to this subpart. It shall be unlawful for any person subjected to the tax levied by this subpart to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption or refund of any portion of the tax. (Act 2019-332, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.44.htm - 1K - Match Info - Similar pages
45-44-247.04
Section 45-44-247.04 Addition of tax to sales price. Each person engaging or continuing in a business subject to the tax levied by this part shall add to the sales price and collect from the purchaser the amount due by the taxpayer because of the sale or use. It shall be unlawful for any person subjected to the tax to fail or refuse to add to the sales price and to collect from the purchaser the amount required to be added to the sale pursuant to this part. It shall be unlawful for any person subjected to the tax levied by this part to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption or refund of any portion of the tax. (Act 2019-337, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-247.04.htm - 1K - Match Info - Similar pages
45-11-246.03
Section 45-11-246.03 Addition of tax to sales price. Each person engaging or continuing in a business subject to the taxes levied by this part shall add to the sales price and collect from the purchaser the amount due by the taxpayer because of the sale or use. It shall be unlawful for any person subjected to the tax to fail to refuse to add to the sales price and to collect from the purchaser the amount required to be added to the sale pursuant to this part. It shall be unlawful for any person subjected to the taxes levied by this part to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption or refund of any portion of the taxes. (Act 2019-170, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-246.03.htm - 1K - Match Info - Similar pages
45-5-246.04
Section 45-5-246.04 Addition of tax to sales or use price; absorption or refund of tax prohibited. Each person engaging or continuing in a business subject to the tax authorized by this part, and each casual sale, storage, use, or other consumption (sales or use) in this state that is subject to tax, shall add the sales or use price and collect from the purchaser the amount due by the taxpayer because of such sale or use. It shall be unlawful for any person subject to the tax to fail to refuse to add the sales or use price and to collect the tax from the purchaser. It shall be unlawful for any person subject to the sales or use tax to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption or refund of any portion of the tax. (Act 2016-196, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-246.04.htm - 1K - Match Info - Similar pages
45-6-246.04
Section 45-6-246.04 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Each person engaging or continuing in a business subject to the tax authorized by this part, and each casual sale, storage, use, or other consumption (sales or use) in this state that is subject to tax, shall add the sales or use price and collect from the purchaser the amount due by the taxpayer because of such sale or use. It shall be unlawful for any person subject to the tax to fail to refuse to add the sales or use price and to collect the tax from the purchaser. It shall be unlawful for any person subject to the sales or use tax to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption or refund of any portion of the tax. (Act 2016-196, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-246.04.htm - 1K - Match Info - Similar pages
45-14-244.02
Section 45-14-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Clay County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due to Clay County on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorbed, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (1) The State Department of Revenue may collect all taxes levied pursuant to this part at the same time and in the same manner as state sales and use taxes are collected. (2) The tax levied herein shall be paid by affixing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-244.02.htm - 2K - Match Info - Similar pages
45-18-244.02
Section 45-18-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Conecuh County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (1) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Conecuh County Tax Collector shall collect all taxes levied pursuant to this part at the same time and in the same manner as state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-244.02.htm - 2K - Match Info - Similar pages
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