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40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to all other
taxes of every kind now imposed by law, every person, firm, corporation, club, or association,
within the State of Alabama, who sells or stores or receives for the purpose of distribution
to any person, firm, corporation, club, or association within the State of Alabama, cigars,
cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute
therefor, either or all, shall pay to the State of Alabama for state purposes only a license
or privilege tax which shall be measured by and graduated in accordance with the volume of
sales of such person, firm, corporation, club, or association in Alabama. There is hereby
levied license or privilege taxes on articles containing tobacco enumerated in this article
in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including filtered
cigars, made of tobacco, or any substitute therefor, and weighing not...
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28-3-43
Section 28-3-43 Functions, powers, and duties of board generally; examination of board by Examiners
of Public Accounts. (a) The functions, duties and powers of the board shall be as follows:
(1) To buy, manufacture and sell alcoholic beverages and to have alcoholic beverages in its
possession for sale, as defined and enumerated in this chapter. (2) To control the possession,
sale, transportation and delivery of alcoholic beverages as enumerated and defined in this
chapter. (3) To determine the localities within which any state store shall be established
and operated and the location of such store. No store shall be established in and neither
the board nor any other person may legally buy, manufacture or sell alcoholic beverages in
any county which has voted in the negative in any election called as provided in Chapter 2
of this title for determining the said issue unless and until said county has at a subsequent
similar election voted in the affirmative. The board shall have the power...
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22-40A-3
Section 22-40A-3 Definitions. The following terms shall have the following meanings unless
the context clearly indicates otherwise: (1) APPROVED. Authorized, certified, permitted by,
or meets standards of a regulatory authority. (2) AUTHORIZED DISPOSAL. For purposes of this
chapter only, authorized disposal shall be the deposit of a tire in a landfill properly permitted
to accept tires and tire materials for disposal. (3) CLEANUP. For purposes of this chapter,
cleanup means the cleaning up, remediation, control, or removal of scrap tires from the environment.
(4) CONSUMER. a. For purposes of this chapter a consumer is defined as either: 1. A retail
purchaser. 2. A dealer who buys a tire to be installed on a vehicle for resale. b. A wholesale
purchaser who buys tires for resale is not considered a consumer. (5) DEPARTMENT. The Alabama
Department of Environmental Management (ADEM) or its successor organization or organizations
having similar responsibility. (6) ENFORCEMENT OFFICER. An...
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16-26A-4
Section 16-26A-4 Board of directors generally. (a) There is hereby created a board of directors
for the school, sometimes hereinafter referred to as the "board." The board shall
be composed of 21 members as follows: (1) The State Department of Education assistant state
superintendent in charge of curriculum development, or his or her designee. (2) The Chancellor
of the University of Alabama System, or his or her designee. (3) The President of Auburn University,
or his or her designee. (4) The President of the University of South Alabama, or his or her
designee. (5) The President of Alabama A&M University, or his or her designee. (6) The
Chair of the Alabama High School of Mathematics and Science Foundation. (7) The Chair of the
House Standing Committee on Education, or his or her designee. (8) The Chair of the Senate
Standing Committee on Education, or his or her designee. (9) The Chair of the House Standing
Committee on Ways and Means Education, or his or her designee. (10) The Chair...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-26A-4.htm - 9K - Match Info - Similar pages
11-65-20
Section 11-65-20 Terms of operator's license. (a) An operator's license issued under this chapter,
whether for horse racing and pari-mutuel wagering thereon or for greyhound racing and pari-mutuel
wagering thereon, shall be for an initial period of 20 years, but shall be subject to renewal
as provided in this section. A commission shall have no power to modify the terms of an operator's
license, once issued, without the prior written consent of the holder of such license. An
operator's license shall be reviewed annually, but such license shall be revocable by the
commission only if the holder thereof shall not be in compliance with the provisions of this
chapter or the valid rules, regulations and orders of the commission and such noncompliance
shall have continued for 60 days after written notice shall be given to such holder by the
commission stating the circumstances of noncompliance and demanding corrective action. (b)
A commission issuing an operator's license shall state therein...
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27-61-1
functions. 5. CORPORATE RECORDS OF THE COMMISSION The Commission shall maintain its corporate
books and records in accordance with the Bylaws. 6. QUALIFIED IMMUNITY, DEFENSE, AND INDEMNIFICATION
a. The Members, officers, executive director, employees, and representatives of the Commission,
the Executive Committee, and any other Committee of the Commission shall be immune from suit
and liability, either personally or in their official capacity, for any claim for damage to
or loss of property or personal injury or other civil liability caused by or
arising out of any actual or alleged act, error, or omission that occurred, or that the person
against whom the claim is made had a reasonable basis for believing occurred within the scope
of Commission employment, duties, or responsibilities; provided that nothing in this paragraph
shall be construed to protect any such person from suit and/or liability for any damage, loss,
injury, or liability caused by the intentional or willful or wanton...
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45-49-249.04
Section 45-49-249.04 Purchase of stamps; records. (a)It shall be the duty of each wholesale
dealer or jobber who sells, stores, or delivers cigarettes to retail sellers in this county
to affix to each package of cigarettes sold or delivered in the county the designated stamp.
Each wholesaler or jobber who desires to do so may purchase the stamps from the county commission
of the county at a 10 percent discount on the entire amount of sale when the purchases are
made in quantities of two hundred dollars ($200) or more. The discount allowed hereby will
be compensation to the wholesale dealer or jobber for the cost of affixing the stamp to the
cigarettes and for the keeping of the records required by this subpart. All other persons,
except such wholesale dealers, or jobbers, must pay the full face amount for stamps, and no
person, wholesaler, jobber, or dealer, shall be entitled to purchase any such number of stamps
as would cause the purchase price to include a fraction of a cent....
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45-35-21
Section 45-35-21 Regulation and sale of alcoholic beverages. (a) It shall be unlawful for any
person, firm, corporation or association to sell or offer for sale any spirituous or vinous
liquors in Houston County except at Alabama Alcoholic Beverage Control liquor stores and at
retail liquor establishments within the corporate limits of the City of Dothan in Houston
County and licensed by the general laws of the State of Alabama and also licensed by the City
of Dothan as herein provided. (b) Each licensee of the City of Dothan under this section,
in order to be eligible for the license, shall meet all of the licensing prerequisites and
requirements of the general laws of the State of Alabama and the rules and regulations of
the Alabama Alcoholic Beverage Control Board. It shall be unlawful for any licensee of the
City of Dothan, licensed pursuant to this section, to sell or offer for sale any spirituous
or vinous liquors without a state and a city license for such privilege. (c) Nothing...
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45-49-249.03
Section 45-49-249.03 Use of stamps for payment. The tax herein levied shall be paid through
the use of one stamp as herein provided for. The one stamp shall be used to designate or represent
the county license tax, and municipal license or privilege tax, if any is levied by a municipality
within the county, collected on the sale of each package of cigarettes. It is intended that
this one stamp be used in place of separate stamps for county license taxes and city or town
license or privilege taxes. It is further intended that no city may impose or affix an additional
stamp or stamps. It being the purpose and intent of this subpart that the tax hereby levied
is in fact a levy on the ultimate consumer or user with the wholesaler, distributor, jobber,
or retail dealer acting merely as an agent for the county, and, if appropriate, the city or
town, for the collection and payment of the tax levied by this subpart and any existing city
license or privilege taxes, and the intent being that...
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6-12A-6
constitute a separate violation. For each violation thereof, the commissioner may also impose
a civil penalty in an amount not to exceed the greater of 500 percent of the retail value
of the cigarettes sold or five thousand dollars ($5,000) upon a determination of violation
of subsection (c) of Section 6-12A-3 or any regulations adopted pursuant thereto. (b) Contraband
and seizure. Any cigarettes that have been sold, offered for sale, or possessed for sale in
this state, or imported for personal consumption in this state in violation of subsection
(c) of Section 6-12A-3 shall be deemed contraband, and the cigarettes shall be subject to
seizure and forfeiture as provided under subsection (c) of Section 8-19-12; provided, however,
that all such cigarettes shall be destroyed. (c) Injunction. The commissioner may seek an
injunction on behalf of the state to restrain a threatened or actual violation of subsection
(c) of Section 6-12A-3, or subsection (a) or (d) of Section 6-12A-5, by a...
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