45-20-242.54
Section 45-20-242.54 Receipts; quarterly returns. Every registered seller regularly and continually making sales of tangible personal property for storage, use, or other consumption in Covington County (which storage, use, or other consumption is not exempted from the tax imposed) shall at the time of making such sale or, if the storage, use, or other consumption of such tangible personal property in the county is not then taxable under this subpart, at the time such storage, use, or other consumption becomes taxable hereunder, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month following the close of each quarterly period, each registered seller shall file with the State Department of Revenue a return for the preceding quarterly period in such form as may be prescribed by the department, showing the total sales of the tangible personal property...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.54.htm - 2K - Match Info - Similar pages
45-43-246.04
Section 45-43-246.04 Receipts; quarterly returns. Every registered seller making sales of tangible personal property for storage, use, or other consumption in Lowndes County, which storage, use, or other consumption is not exempted from the tax imposed, shall at the time of making such sale or, if the storage, use, or other consumption of such tangible personal property in Lowndes County is not then taxable under this subpart, at the time such storage, use, or other consumption becomes taxable hereunder, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month following the close of each quarterly period provided for in Section 45-43-246.03, each registered seller shall file with the State Department of Revenue a return for the preceding quarterly period in such form as may be prescribed by the department, showing the total sales of the tangible personal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.04.htm - 2K - Match Info - Similar pages
45-2-231.42
Section 45-2-231.42 Records of abandoned and stolen firearms; sale or destruction. (a) The sheriff shall keep and maintain a separate permanent record of all abandoned and stolen firearms, not subject to disposition by general law. The records shall state the description of the firearm, the date of recovery of the firearm, the serial or other identifying number, if any, of the firearm, and the place of recovery of the firearm. Firearm as used in this subpart, shall have the same meaning as defined in Section 13A-8-1. (b) Unless otherwise provided by law, the sheriff may sell or destroy these firearms if the owner of the firearm does not claim the firearm within six months of the date the sheriff obtained it. (c) The sheriff may sell the firearms only to gun dealers who have held an active business license from Baldwin County for at least one year immediately prior to the date of the sale. The sheriff shall establish a procedure to notify gun dealers of a sale. A firearm shall be sold...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-231.42.htm - 1K - Match Info - Similar pages
45-21-230.02
Section 45-21-230.02 Records of abandoned and stolen firearms; sale or destruction. (a) The sheriff shall keep and maintain a separate permanent record of all abandoned and stolen firearms, not subject to disposition by general law. The records shall state the description of the firearm, the date of recovery of the firearm, the serial or other identifying number, if any, of the firearm, and the place of recovery of the firearm. Firearm as used in this part shall have the same meaning as defined in Section 13A-8-1. (b) Unless otherwise provided by law, the sheriff may sell or destroy these firearms if the owner of the firearm does not claim the firearm within six months of the date the sheriff obtained it. (c) The sheriff may sell the firearms only to gun dealers who have held an active business license from Crenshaw County for at least one year immediately prior to the date of the sale. The sheriff shall establish a procedure to notify gun dealers of a sale. A firearm shall be sold to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-230.02.htm - 1K - Match Info - Similar pages
45-22-243.95
Section 45-22-243.95 Special provisions respecting payment of use tax; receipts and returns by registered sellers. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the tax imposed) shall at the time of making such sale or if the storage, use, or other consumption of such tangible personal property in the county is not then taxable under this subpart, at the time such storage, use, or other consumption becomes taxable hereunder, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the 20th day of the month next succeeding following the close of each quarterly period, each registered seller shall file with the State Department of Revenue a return for the then preceding quarterly period in such form as may be prescribed by the State Department of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.95.htm - 2K - Match Info - Similar pages
45-31-234.02
Section 45-31-234.02 Record of abandoned or stolen firearms; sale or destruction. (a) The sheriff shall keep and maintain a separate permanent record of all abandoned and stolen firearms, not subject to disposition by general law. The records shall state the description of the firearm, the date of recovery of the firearm, the serial or other identifying number, if any, of the firearm, and the place of recovery of the firearm. Firearm as used in this part shall have the same meaning as defined in Section 13A-8-1. (b) Unless otherwise provided by law, the sheriff may sell or destroy these firearms if the owner of the firearm does not claim the firearm within 12 months of the date the sheriff obtained it. (c) The sheriff may sell the firearms only to gun dealers who have held an active business license from Geneva County for at least one year immediately prior to the date of the sale. The sheriff shall establish a procedure to notify gun dealers of a sale. A firearm shall be sold to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-234.02.htm - 1K - Match Info - Similar pages
45-41-244.55
Section 45-41-244.55 Quarterly returns. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the use taxes herein authorized to be levied) shall at the time of making such sale, or if the storage, use, or other consumption of such tangible personal property in the county is not then subject to the taxes herein authorized to be levied, at the time such storage, use, or other consumption becomes subject to the taxes herein authorized to be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month next succeeding each quarterly period, each registered seller shall file with the State Department of Revenue a return for the then preceding quarterly period in such form as may be prescribed by the State Department of Revenue...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.55.htm - 3K - Match Info - Similar pages
45-47-244.24
Section 45-47-244.24 Receipts; quarterly returns. Every registered seller making sales of tangible personal property for storage, use, or other consumption in Marion County (which storage, use, or other consumption is not herein exempted from the tax imposed in Section 45-47-244.22) shall at the time of making such sale or if the storage, use, or other consumption of such tangible personal property in Marion County is not then taxable under this subpart, at the time such storage, use, or other consumption becomes taxable hereunder, collect the tax imposed by Section 45-47-244.21 from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month following the close of each quarterly period provided for in Section 45-47-244.23, each registered seller shall file with the State Department of Revenue a return for the preceding quarterly period in such form as may be prescribed by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.24.htm - 2K - Match Info - Similar pages
45-1-235.02
Section 45-1-235.02 Records of abandoned and stolen firearms; sale or destruction. (a) The sheriff shall keep and maintain a separate permanent record of all abandoned or stolen firearms, not subject to disposition by general law. The records shall state the description of the firearm, the date of recovery of the firearm, the serial or other identifying number, if any, of the firearm, and the place and recovery of the firearm. Firearm as used in this part shall have the same meaning as defined in Section 13A-8-1. (b) Unless otherwise provided by law, the sheriff may sell or destroy these firearms if the owner of the firearm does not claim the firearm within six months of the date the sheriff obtained it. (c) The sheriff may sell the firearms only to gun dealers who have a current federal firearms license on the date of sale. A firearm shall be sold to the gun dealer submitting the highest sealed bid. All sales shall be on a cash basis. The proceeds of the sale, after deducting and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-235.02.htm - 1K - Match Info - Similar pages
45-1-243.05
Section 45-1-243.05 Special provisions respecting payment of use tax; receipts and returns by registered sellers. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the use taxes herein authorized to be levied) shall at the time of making such sale, or if the storage, use, or other consumption of such tangible personal property in the county is not then subject to the taxes herein authorized to be levied, at the time such storage, use, or other consumption becomes subject to the taxes herein authorized to be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month next succeeding following the close of each quarterly period, each registered seller shall file with the State Department of Revenue a return for the then...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-243.05.htm - 3K - Match Info - Similar pages
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