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40-20-8
Section 40-20-8 Allocation and distribution of net taxes collected; property which consists
of submerged lands and onshore lands; onshore lands defined; applicability of section; final
determination establishing allocation base. (a) Ninety percent of the net amount of all taxes
herein levied and collected by the department on oil or gas produced from submerged lands
as herein defined shall be deposited to the State General Fund. The remaining 10 percent of
such net amount shall be allocated and distributed by the Comptroller to the county in which
the oil or gas was produced for county purposes or to be expended at the discretion of the
county governing body. (b) Twenty-five percent of the net amount of all taxes herein levied
and collected by the department, except as provided herein in subsection (a), shall be deposited
by the department to the General Fund of the state. (c) Sixty-six and two-thirds percent of
the remaining 75 percent of all taxes herein levied and collected by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-8.htm - 7K - Match Info - Similar pages
45-37-249.03
Section 45-37-249.03 Levy of taxes authorized; relation to other taxes. (a) Subject to subsection
(d), the county commission is authorized, by resolution duly adopted, to levy, in addition
to all other taxes now imposed or authorized by law, and to collect as herein provided, a
privilege or license tax, herein called a sales tax, against each person making retail sales
of tangible personal property or amusements in the county at a rate not to exceed one
percent of gross proceeds of sales or gross receipts, as the case may be, and an excise tax,
herein called a use tax, on the storage, use, or other consumption of tangible personal
property in the county purchased at retail at a rate not to exceed one percent of the sales
price of such property. (b) Any sales tax or use tax levied by the county commission pursuant
to this section shall apply to and be levied upon every person or other entity required to
pay, or upon whom shall have been levied, the state sales tax or state use tax. (c)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-249.03.htm - 2K - Match Info - Similar pages
45-48-243
Section 45-48-243 Levy and collection of taxes. (a) The State Department of Revenue is hereby
authorized and directed to collect all taxes now or hereafter levied by Marshall County upon
the business of selling, delivering, withdrawing from storage, or keeping in storage for sale
or delivery in such county gasoline, naptha, and other liquid motor fuels or any substitute
therefor, commonly used in internal combustion engines. (b) All persons, firms, businesses,
and corporations subject to and owing such taxes shall be and hereby are directed to pay the
same over to the State Department of Revenue and such payment shall be a full and complete
discharge of all liability therefor to Marshall County. (c) This section shall apply to taxes
that have become owing both before and after October 1, 1981. (d) The State Department of
Revenue is authorized to promulgate reason- able rules and regulations to facilitate the orderly
and efficient collection of these taxes. (e) The State Department of...
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40-17-270
entered into on behalf of this state. (9) MOTOR FUEL. Gasoline, diesel fuel, and any other
inflammable liquid or substance by whatever name it may be known and sold, the use of which
is as a fuel for the propulsion of motor vehicles. (10) MOTOR VEHICLE. A motor vehicle designed,
or maintained for transportation of persons or property, except recreational vehicles, and
which meets any of the following: a. Has two axles and a gross vehicle weight or registered
gross vehicle weight exceeding 26,000 pounds or 12,000 kilograms. b. Has three or more axles
regardless of weight. c. Is used in combination, when the weight of the combination exceeds
26,000 pounds or 12,000 kilograms gross vehicle or registered gross vehicle weight. (11) RECREATIONAL
VEHICLE. Vehicles such as motor homes, pickup trucks with attached campers, and buses when
used exclusively for personal pleasure by an individual, and not used in connection
with any business endeavor. (Acts 1994, No. 94-586, p. 1078, ยง1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-270.htm - 2K - Match Info - Similar pages
40-17-330
Section 40-17-330 Refund petitions and claims. (a) Any person entitled to a refund pursuant
to Section 40-17-329 within two years of the date that the motor fuel was purchased shall
present to the department a petition accompanied by the original or duplicate original sales
slip, invoice, or any other documentation approved by the department showing the gallons of
motor fuel purchased and the taxes paid. The petition shall be in a format prescribed by the
commissioner, shall be accompanied by supporting records, and sworn to by the applicant under
the penalty of perjury. (b) The licensed distributor filing a refund claim pursuant to subsection
(b) of Section 40-17-329 shall be eligible for an administrative allowance of two cents ($.02)
on each gallon of gasoline and diesel fuel covered by the claim. (c) The right to receive
any refund under this section is not assignable and any assignment thereof is void and of
no effect. (d) Any applicant for a refund who willfully files an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-330.htm - 2K - Match Info - Similar pages
40-17-381
Section 40-17-381 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Notwithstanding any
law or ordinance regarding standardization of local levies, no later than October 31, 2019,
the Department of Revenue shall develop and make available a system which allows any taxpayer
required to timely file and remit a county motor fuel tax calculated on a per gallon basis
or municipal motor fuel license tax calculated on a per gallon basis the capability to file
and remit motor fuel tax returns and payments through an electronic single point of filing
program. The system shall be available for use by any taxpayer for tax periods after September
30, 2019, provided the taxpayer complies with this article and any rules adopted by the department
for the administration of the system. The system shall allow for motor fuel tax return filing
and tax remittance only and may not provide for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-381.htm - 3K - Match Info - Similar pages
45-2-244.036
Section 45-2-244.036 Enforcement of subpart. It shall be the duty of the County Commission
of Baldwin County to enforce the provisions of this subpart upon its imposing the tax thereunder,
and it shall have the right itself, or its members or its agents, to examine the books, reports,
and accounts of every distributor, storer, or retail dealer of gasoline or motor fuel on which
such tax has been imposed and to make any and all rules and regulations necessary and proper
for the collection of such tax. Provided, however, upon resolution of the Baldwin County Commission,
the State Department of Revenue is hereby authorized and directed to collect all taxes now
or hereafter levied by the county under the provisions of this subpart. All persons, firms,
businesses, and corporations subject to and owing such taxes shall be and hereby are directed
to pay the same over to the department and such payment shall be a full and complete discharge
of all liability therefor to the county. The...
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45-24-242.07
Section 45-24-242.07 Enforcement. The commission shall enforce this part and it shall have
the right itself, or its member or its agents to examine the books, reports, and accounts
of every distributor, retail dealer, or storer of gasoline or motor fuel on which the tax
has been imposed. The commission may make any and all rules and regulations deemed necessary
and proper for the collection of the tax. Upon a resolution of the commission, the State Department
of Revenue may collect the tax imposed by the county pursuant to this part. Provided that
collection of the tax imposed herein, by the State Department of Revenue, shall commence on
the first day of the third month following the receipt of the resolution from the Dallas County
Commission directing the department to collect the tax. All persons, firms, businesses, and
corporations owing the tax shall pay it to the department and the payment shall be a full
and complete discharge of all liability for the tax owed the county. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-242.07.htm - 1K - Match Info - Similar pages
45-30-244
Section 45-30-244 Levy of tax; collection and disposition. (a) The Franklin County Commission
shall levy and impose in the county, in addition to all other taxes of every kind now imposed
by law and collect as herein provided, a privilege or license tax on the sale of any automotive
vehicle, truck trailer, semitrailer, and house trailer required to be registered or licensed
with the licensing officer of the county and purchased other than at wholesale in the county
from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive
vehicles, truck trailers, semi trailers, or house trailers an amount equal to one and one-half
percent of the purchase price. (b) There is hereby levied and imposed in Franklin County,
in addition to all other taxes of every kind now imposed by law, and the county commission
shall collect as herein provided, an excise or use tax on the storage, use, or other consumption
in the county of any automotive vehicle, truck trailer,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-244.htm - 3K - Match Info - Similar pages
45-47-244
Section 45-47-244 Authorization to levy tax; collection; disposition of (a) The Marion County
Commission is hereby authorized to levy and impose in the county, in addition to all other
taxes of every kind now imposed by law and to collect as herein provided, a privilege or license
tax on the sale of any automotive vehicle, truck trailer, semitrailer, and house trailer required
to be registered or licensed with the Marion County Judge of Probate and purchased other than
at wholesale in the county from any person, firm, or corporation which is not a licensed dealer
engaged in selling automotive vehicles, truck trailers, semitrailers, or house trailers an
amount equal to one and one-half percent of the purchase price. (b) The Marion County Commission
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, an excise or use tax on the storage,
use, or other consumption in the county of any...
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