|
45-2-244.008
Section 45-2-244.008 Violation - Duty to affix stamps. (a) It shall be unlawful for any person
to offer for sale either at wholesale or retail in Baldwin County, Alabama, any cigarettes
on which the stamp as herein provided does not appear and the possession of cigarettes in
Baldwin County, Alabama, by a seller in any retail establishment without the proper stamp
thereon shall be prima facie evidence of violation of this by the retail seller. (b) It shall
be the duty and responsibility of all wholesalers and jobbers selling or distributing cigarettes
in Baldwin County, Alabama, to see that the proper stamp is placed on the cigarettes packages
before leaving them in a retail establishment, and it shall be the responsibility of all retail
sellers of cigarettes in Baldwin County, Alabama, to have the proper stamp on all cigarette
packages in their place of business which are offered for sale to the general public and failure
to comply with this provision by wholesalers, jobbers, or retail...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.008.htm - 1K - 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
45-3-244.32
Section 45-3-244.32 County privilege, license, or excise tax - Failure to add or levy tax;
penalty; tax stamps; rules and regulations. (a) It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Barbour 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 sections hall constitute
a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution
of the county commission, the Barbour County Tax Collector shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-244.32.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
45-49-249.08
Section 45-49-249.08 Stamps required for sale of cigarettes. (a) It shall be unlawful for any
person to offer for sale, either at wholesale or retail, in Mobile County, any cigarettes
on which the stamp as herein provided does not appear and the possession of cigarettes in
Mobile County by a seller in any retail establishment without the proper stamp thereon, shall
be prima facie evidence of violation of this subpart by the retail seller. (b) It shall be
the duty and responsibility of all wholesalers and jobbers selling or distributing cigarettes
in Mobile County to see that the proper stamp is placed on the cigarette packages before leaving
them in a retail establishment, and it shall be the responsibility of all retail sellers of
cigarettes in Mobile County to have the proper stamp on all cigarette packages in their place
of business which are offered for sale to the general public, and failure to comply with this
provision by wholesalers, jobbers, or retail sellers shall be a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.08.htm - 1K - 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
28-3-8
Section 28-3-8 Shipment, delivery, etc., within state of articles taxed by chapter by wholesale
dealers or distributors generally; shipment, etc., of same to federal, military, etc., reservations
within state by wholesale dealers or distributors. (a) Every wholesale dealer or distributor
in this state shall, before shipping, delivering or sending out any one or more articles taxed
in this chapter to any dealer in this state or for sale in this state, cause the same to have
the requisite denominations and amount of stamps, crowns or lids to represent the tax affixed
as stated in this chapter and, in the case of stamps, shall cause the same to be cancelled
by writing or stamping across the face thereof the number of such wholesale dealer or distributor,
said number to be applied by the board, and every wholesale dealer or distributor shall at
the time of shipping or delivering any one or more articles taxed in this chapter make a true
duplicate invoice of the same showing the date,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-8.htm - 1K - Match Info - Similar pages
32-20-20
Section 32-20-20 Application; manufactured home permanently affixed; detachment; records. (a)
Except as provided in Section 32-20-21 or subsection (b), every owner of a manufactured home
which is in this state and for which no certificate of title has been issued by the department,
shall make application to a designated agent as herein defined for a certificate of title
to the manufactured home, or to each unit thereof if the manufactured home consists of more
than one unit. (b) If a manufactured home subject to titling under this section is permanently
affixed to a parcel of real property and the ownership of the manufactured home and real property
is identical, the original retail purchaser or lienholder for the original retail purchaser
as recorded on the certificate of origin or the titled owner or owners lienholder recorded
on the certificate of title may apply for a cancellation of a certificate of origin or certificate
of title through a designated agent and obtain from the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-20-20.htm - 3K - Match Info - Similar pages
45-35-244.01
Section 45-35-244.01 Levy of privilege or license tax. There is hereby levied, for the period
of time provided for herein, in addition to all other taxes of every kind now imposed by law,
and shall be collected as herein provided a privilege or license tax on account of the business
activities and in the amount to be determined by the application of rates against gross sales
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
including the State of Alabama, the University of Alabama, Auburn University, and all other
institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of such institutions, engaged or continuing within the county in the business of selling at
retail any tangible personal property whatsoever, including merchandise and commodities of
every kind and character, not including, however, bonds or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.01.htm - 7K - Match Info - Similar pages
|