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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...
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45-49-252
Section 45-49-252 Definitions. The following words, phases, or terms as used in this part,
unless the context indicates otherwise, shall have the following meanings: (1) ABANDONED PROPERTY.
Wrecked or derelict property having no value other than nominal salvage value, if any, which
has been left abandoned and unprotected from the elements and shall include wrecked, inoperative,
or partially dismantled motor vehicles, trailers, boats, machinery, refrigerators, washing
machines, plumbing fixtures, and other similar articles which have no value other than nominal
salvage value, if any; and is in a condition violative of Alabama statutes. (2) ADMINISTRATIVE
DEPARTMENT. The department charged by the Mobile County Commission with the administrative
management of this part. (3) COMMISSION. The Mobile County Commission of Mobile County, Alabama.
(4) BULKY WASTE. Items whose large size precludes or complicates their handling by normal
collection, processing, or disposal methods. (5) BUNDLE. A...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-252.htm - 10K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
45-17-90.45
Section 45-17-90.45 Failure to report. If any distributor, storer, or retail dealer of gasoline
or motor fuel in Colbert County shall fail to make the reports or any of them as required
in any provision of this subpart or shall fail to comply with any regulation adopted for the
collection of the tax by the Colbert County Commission, within the time required for making
such reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof,
the distributor, storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon
conviction thereof shall be punished for each offense as otherwise provided by law. (Act 2002-293,
p. 613, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-90.45.htm - 984 bytes - Match Info - Similar pages
45-2-244.035
Section 45-2-244.035 Failure to report. If any distributor, storer, or retail dealer of gasoline
or motor fuel in Baldwin County shall fail to make the reports or any of them as required
in any provision of this subpart or shall fail to comply with any regulation adopted for the
collection of the tax by the Baldwin County Commission, within the time required for making
such reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof,
the distributor, storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon
conviction thereof shall be punished for each offense as otherwise provided by law. (Act 91-159,
p. 207, §6.)...
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45-32-244.05
Section 45-32-244.05 Violations. If any distributor, storer, or retail dealer of gasoline or
motor fuel in the county shall fail to make the reports or any of them as required in this
part or shall fail to comply with any regulation adopted for the collection of the tax by
the county commission, within the time required for making such reports, or shall fail to
pay the tax imposed within the time fixed for the payment thereof, the distributor, storer,
or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof shall
be punished for each offense as otherwise provided by law. (Act 89-195, p. 242, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-244.05.htm - 944 bytes - Match Info - Similar pages
45-39-92.45
Section 45-39-92.45 Failure to report. If any distributor, storer, or retail dealer of gasoline
or motor fuel in Lauderdale County shall fail to make the reports or any of them as required
in this subpart or shall fail to comply with any regulation adopted for the collection of
the tax by the Lauderdale County Commission, within the time required for making such reports,
or shall fail to pay the tax imposed within the time fixed for the payment thereof, the distributor,
storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof
shall be punished for each offense as otherwise provided by law. (Act 2002-292, p. 604, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-92.45.htm - 972 bytes - Match Info - Similar pages
45-43-244.05
Section 45-43-244.05 Violations. If any distributor, storer, or retail dealer of gasoline or
motor fuel in Lowndes County shall fail to make the reports or any of them as required in
this part or shall fail to comply with any regulation adopted for the collection of the tax
by the Lowndes County Commission, within the time required for making such reports, or shall
fail to pay the tax imposed within the time fixed for the payment thereof, the distributor,
storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof
shall be punished for each offense as otherwise provided by law. (Act 87-620, p. 1097, §
6.)...
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45-36-243.05
Section 45-36-243.05 Violations. If any distributor, storer, or retail dealer of gasoline or
motor fuel, as herein defined, in such county shall fail to make the reports of any of them
as required in this part or shall fail to comply with any regulation adopted for the collection
of the tax by the county commission of such county, within the time required for making such
reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof,
the distributor, storer, or retail dealer upon conviction thereof shall pay a civil fine of
not more than five hundred dollars ($500) for each offense. (Act 88-291, p. 444, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-243.05.htm - 955 bytes - Match Info - Similar pages
45-42-243.50
Section 45-42-243.50 Gasoline or motor fuel exemptions. (a) The privilege tax imposed by Act
230, 1927 Regular Session (Local Acts 1927, p. 135), as amended by Act 98, Special Session
1936 (Local Acts 1936, p. 56), on gasoline or motor fuel shall not apply to the storage or
sale of gasoline or motor fuel to be used in vehicles, equipment, and aircraft designed primarily
for use off of the public roads and highways in Limestone County. (b) This section shall be
retroactive to August 5, 1927, except that Limestone County and the Limestone County Commission
shall not be obligated or required to refund any privilege tax heretofore collected pursuant
to Act 230, as amended. (Act 96-575, p. 886, §§ 1, 2.)...
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