45-42-242.02
Section 45-42-242.02 Violations. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Limestone County in the business for which the tax is hereby 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 or 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 guilty of a violation, and upon conviction shall be fined not more than one hundred dollars ($100) or imprisoned in the county jail for not more than 60 days or by both such fine and imprisonment. Each act in violation of this section shall constitute a separate offense. (Act 89-278, p. 438, § 3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-242.02.htm - 1K - Match Info - Similar pages
45-48-247.02
Section 45-48-247.02 Violations. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Marshall County in the business for which the tax is hereby levied to fail or refuse to add to the price and collect from the purchaser the amount due on account of the tax herein provided or to refund or offer to refund all or part of the amount collected or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof. (1) The proceeds from the tax hereby authorized, less the actual cost of collection not to exceed ten per centum shall be paid by the State Department of Revenue to the Marshall County Commission, on a monthly basis. On the first day of each month, all revenue shall be divided equally among qualified volunteer fire departments of Marshall County that presently include the Volunteer Fire Departments of Asbury, Beulah, Douglas, Four C, Georgia Mountain, Grant, Hebron, Mt. Hebron, Nixon Chapel, Ruth, Swearengin,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-247.02.htm - 2K - Match Info - Similar pages
45-49-249.54
Section 45-49-249.54 Recordkeeping. Every wholesale dealer shall, at the time of selling or delivering any cigarettes or other tobacco products enumerated in this subpart, within Mobile County, make a true duplicate invoice of the same, which shall show full and complete details of the sale or delivery of the cigarettes or other tobacco products, and shall retain the same, subject to the use and inspection of the Mobile County Tobacco Tax Collector or his or her duly authorized deputy, for a period of three years. Wholesale and retail dealers shall also keep a record of the purchase, sale, exchange, or receipt of all the cigarettes or other tobacco products, and hold all books, records, canceled checks, and all other memoranda pertaining to the purchase, sales, exchange, or receipt for the period mentioned herein, subject to the inspection of the Mobile County Tobacco Tax Collector or his or her duly authorized deputy, who shall have the power and authority to enter upon the premises...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.54.htm - 1K - Match Info - Similar pages
45-49-249.56
Section 45-49-249.56 Violations. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Mobile County in the business 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 the tax authorized in this subpart or 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. (Act 2019-150, §8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.56.htm - 806 bytes - 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
45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Hale County for which the tax is levied to fail or continuing in the business in Hale 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 Hale County Tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-242.32.htm - 2K - Match Info - Similar pages
45-49-249.32
Section 45-49-249.32 Violations; powers and duties of department; unavailability of stamps. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Mobile County in the business for which the tax is hereby 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 or 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 is hereby authorized and directed to collect all taxes now or hereafter levied by the county under this subpart. (2) The tax levied herein shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.32.htm - 2K - Match Info - Similar pages
45-2-244.132
Section 45-2-244.132 Failure to collect tax; powers and duties of department; unavailability of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Baldwin 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. (b) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Baldwin County Commission shall collect all taxes levied pursuant to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.132.htm - 2K - Match Info - Similar pages
45-46-243.02
Section 45-46-243.02 Violations; powers and duties of department; unavailability of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Marengo 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. (b) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Marengo County Revenue Commissioner shall collect all taxes levied pursuant to this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-243.02.htm - 2K - Match Info - Similar pages
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