6-12A-2
Section 6-12A-2 Definitions. For the purposes of this chapter, unless otherwise indicated, the following terms shall have the meanings respectively ascribed to them by this section: (1) BRAND FAMILY. All styles of cigarettes sold under the same trade mark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, menthol, lights, kings, and 100s and includes any brand name (alone or in conjunction with any other word) trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes. (2) CIGARETTE. As defined under subdivision (4) of Section 6-12-2. (3) COMMISSIONER. The Commissioner for the Department of Revenue for the State of Alabama. (4) DISTRIBUTOR. A person, wherever resident or located, who purchases non-tax-paid cigarettes and stores, sells, or otherwise disposes of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-12A-2.htm - 2K - Match Info - Similar pages
45-27-247.06
Section 45-27-247.06 Payment of license tax; commission. (a) The license tax imposed by this subpart shall be paid to the judge of probate and the judge of probate, after first reimbursing the county general fund for expenses incurred in the administration and enforcement of this subpart, and after deducting for his or her own use and benefit the commission as hereinafter provided, shall, between the eleventh and twentieth of each month distribute the remainder of the proceeds of the tax in the following manner: Sixty percent to be prorated among the municipalities within the county upon the basis of the respective sales of cigarettes within each municipality during the preceding calendar month; and 40 percent to be prorated among the city and county boards of education for educational purposes on the basis of the previous year's net enrollment of pupils. (b) For his or her service as provided in this subpart the judge of probate shall be entitled to a commission of two and one-half...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-247.06.htm - 1K - Match Info - Similar pages
40-1-44
Section 40-1-44 Interest on delinquent taxes and overpayments. (a) Interest shall be added as provided herein to any tax or other amount due the department which is not paid by the due date. Interest on any delinquency shall be charged from the due date of the tax, except (1) interest on delinquent license taxes levied under Chapter 12 of this title shall be charged from the delinquent date provided in subsection (e) of Section 40-12-10; and (2) interest on delinquent license tax and registration fees levied on motor vehicles shall be charged beginning after the period allowed for registration or renewal; and (3) interest on the freight lines and equipment companies tax levied in Section 40-21-52 shall be charged from the delinquent date thereof. The interest shall be computed based on the underpayment rate established by the Secretary of the Treasury under the authority of 26 U.S.C. ยง6621. (b)(1) Except as provided in subdivision (2) of this subsection (b), interest shall be paid by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-1-44.htm - 3K - Match Info - Similar pages
40-25-23
Section 40-25-23 Disposition of funds. All revenues collected under the provisions of this article, except as otherwise provided, shall be paid to the Department of Revenue by check or draft made payable to the Treasurer of Alabama, and shall be distributed in the following manner: (1) All of the revenue derived from the tax levied upon cigarettes by Sections 40-25-2 and 40-25-41 shall be deposited in the State Treasury and 38.82 percent of such revenue shall be divided as follows: a. Six and six one-hundredths percent to the credit of the State Public Welfare Trust Fund, which is hereby appropriated for general welfare purposes. In this section, "general welfare purposes" means: 1. The administration of public assistance as set out in Sections 38-2-5 and 38-4-1; 2. Services, including supplementation and supplementary services under the federal Social Security Act, to or on behalf of persons to whom such public assistance may be given under Section 38-4-1; 3. Services to and on behalf...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-23.htm - 8K - Match Info - Similar pages
45-39-201.02
Section 45-39-201.02 Transaction fee; transfer fee; delinquency fee. (a) This section shall apply only in Lauderdale County. (b) In addition to all other fees and costs provided by law, a special transaction fee in an amount to be determined by the county commission, but not exceeding one dollar twenty-five cents ($1.25), shall be paid to the Lauderdale County License Commissioner for all transactions transacted in his or her office excepting hunting, fishing, and driver's licenses. (c) In addition to all other fees and costs provided by law, a special transfer fee in an amount to be determined by the county commission, but not exceeding four dollars ($4), shall be paid to the Lauderdale County License Commissioner for each transfer of a motor vehicle license tag as described in Section 40-12-261. (d) In addition to all other fees, penalties, and interest, a special delinquency fee in an amount to be determined by the county commission, but not exceeding four dollars ($4), shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-201.02.htm - 1K - Match Info - Similar pages
6-12A-5
Section 6-12A-5 Reporting to commissioner; disclosure; escrow fund. (a) Reporting by wholesalers and distributors. Not later than 20 days after the end of each month, and more frequently if so directed by the commissioner, each wholesaler and distributor shall submit all the information the commissioner requires to facilitate compliance with this chapter, including, but not limited to, a list by brand family of the total number of cigarettes or in the case of roll your own, the equivalent stick count for which the wholesalers and distributors affixed stamps during the previous month or otherwise paid the tax due for any cigarettes. The wholesaler or distributor shall maintain, and make available to the commissioner, all invoices and documentation of sales of all non-participating manufacturer cigarettes and any other information relied upon in reporting to the commissioner for a period of five years. (b) Disclosure of information. Notwithstanding any other law or rule, including...
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45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband; appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After the tax herein authorized has been levied in accordance with the provisions of this part, no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products, which are subject to such tax, without complying with the provisions of this part and the rules and regulations promulgated and adopted by the county governing body pursuant thereto, and paying any and all tax which such person, firm, or corporation may be liable under this part. Every person, firm, or corporation selling, storing, or distributing in Colbert County any tobacco or tobacco products shall keep such books, documents, papers, and other such records as will enable the county governing body, or an authorized employee thereof, to determine the amount of the tax due the county under this part, and such records shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-242.05.htm - 9K - Match Info - Similar pages
45-45-201.19
Section 45-45-201.19 License inspector - Powers and duties. It shall be the duty of the license inspector to scrutinize the records and stubs kept in the office of the county license department and also to examine the license records of each city or town located in the county of which he or she has been appointed license inspector, and if it shall be reported to the license inspector or come to his or her knowledge that any person, persons, firms, or corporations have failed or refused to take out a license for a business or occupation for which a license is required by the state, or have failed or refused to take out a license for operating any motor vehicle or trailer for which license is required by law, the license inspector shall thereupon cite such delinquent to appear before the license inspector at the courthouse of the county in which the citation is issued and show cause why the license or privilege tax required by law has not been paid, and at the same time shall file with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.19.htm - 6K - Match Info - Similar pages
28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There is hereby levied in addition to the license taxes provided for by this chapter and municipal and county license taxes and in addition to any marked-up price made by the board on wine sold by the board a privilege or excise tax measured by and graduated in accordance with the volume of sales of table wine containing not more than sixteen and one-half percent alcohol by volume and shall be an amount equal to forty-five cents ($.45) per liter of table wine containing not more than sixteen and one-half percent alcohol by volume sold to the wholesale licensee or board, to be collected from the purchaser by the board or by a licensed retailer. (b) Collection, Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax levied by subsection (a) shall be added to the sales price of all table wine containing not more than sixteen and one-half percent alcohol by volume sold and shall be collected...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-7-16.htm - 10K - Match Info - Similar pages
40-22-2
Section 40-22-2 Mortgages, deeds of trust, etc., generally. No mortgage, deed of trust, contract of conditional sale, or other instrument of like character which is given to secure the payment of any debt which conveys any real or personal property situated within this state or any interest therein or any security agreement or financing statement provided for by the Uniform Commercial Code, except a security agreement or a financing statement relating solely to security interests in accounts, contract rights, or general intangibles, as such terms are defined in the Uniform Commercial Code, and except for the re-recordation of corrected mortgages, deeds, or instruments executed for the purpose of perfecting the title to real or personal property, specifically, but not limited to, corrections of maturity dates thereof, shall be received for record or for filing in the office of any probate judge of this state unless the following privilege or license taxes shall have been paid upon such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-22-2.htm - 16K - Match Info - Similar pages
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