40-25-8
Section 40-25-8 Commodities subject to confiscation. Any cigarettes, smoking tobacco, cigars, stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article found at any point within the State of Alabama, which the cigarettes, smoking tobacco, cigars, stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article shall have been within the State of Alabama for a period of two hours, or longer, in possession of any retailer or semijobber not having affixed to the package the stamps as provided in this article, or in the case of products not requiring a stamp to be affixed where purchase invoices do not itemize the applicable tobacco taxes, are declared to be contraband goods and may be seized by the Department of Revenue, or its agents or by any peace officer of the State of Alabama, without a warrant and the goods shall be delivered to the Department of Revenue for destruction. Any of the goods, wares, or merchandise when offered for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-8.htm - 3K - Match Info - Similar pages
45-10-244.34
Section 45-10-244.34 Sales tax to be added to sales price or admission fee. Each person engaging or continuing within Cherokee County in a business subject to the tax levied in Section 45-10-244.32, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer on account of the sale or admission. It shall be unlawful for any person subject to the tax levied to fail or refuse to add on the sales price or admission fee and to collect from the purchaser or person paying the admission fee the amount herein required to be so added to the sale or admission price and collected from the purchaser, and it shall likewise be unlawful for any person subject to the tax to refund or offer to refund all or any part of the amount so collected or to absorb or advertise directly or indirectly the absorption or refund of the tax or any portion thereof. (Act 85-625, p. 952, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.34.htm - 1K - Match Info - Similar pages
45-22-243.94
Section 45-22-243.94 Sales tax to be added to sales price or admission fee. Each person engaging or continuing within the county in a business subject to the tax levied in Section 45-22-243.91 shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer on account of the taxes. It shall be unlawful for any person subject to the tax levied in Section 45-22-243.91 to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or person paying the admission fee the amount herein required to be so added to the sales or admission price and collected from the purchaser, and it shall likewise be unlawful for any person subject to the tax to refund or offer to refund all or any part of the amount so collected or to absorb or advertise directly or indirectly the absorption or refund of the tax or any portion thereof. ) (Acts 1975, No. 30, p. 251, §5....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.94.htm - 1K - Match Info - Similar pages
45-1-243.04
Section 45-1-243.04 Sales tax to be added to sales price or admission fee. Each person engaging or continuing within the county in a business subject to the sales taxes authorized to be levied in Section 45-1-243.01 shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer on account of the taxes. It shall be unlawful for any person subject to the sales taxes authorized to be levied in Section 45-1-243.01 to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or the person paying the admission fee the amount herein required to be so added to the sales or admission price and collected from the purchaser, and it shall likewise be unlawful for any person subject to the taxes to refund or offer to refund all or any part of the amount so collected or to absorb or advertise directly or indirectly the absorption or refund of the taxes or any portion thereof. (Act...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-243.04.htm - 1K - Match Info - Similar pages
45-10-244.04
Section 45-10-244.04 Sales tax to be added to sales price or admission fee. Each person engaging or continuing within the county in a business subject to the sales taxes authorized to be levied in Section 45-10-244.01 shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer on account of the taxes. It shall be unlawful for any person subject to the sales taxes authorized to be levied in Section 45-10-244.01 to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or the person paying the admission fee the amount herein required to be so added to the sales or admission price and collected from the purchaser, and it shall likewise be unlawful for any person subject to the taxes to refund or offer to refund all or any part of the amount so collected or to absorb or advertise directly or indirectly the absorption or refund of the taxes or any portion thereof. (Act...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.04.htm - 1K - Match Info - Similar pages
45-22-243.04
Section 45-22-243.04 Sales tax to be added to sales price or admission fee. Each person engaging or continuing within the county in a business subject to the sales taxes levied in Section 45-22-243.01 shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer on account of the taxes. It shall be unlawful for any person subject to the sales taxes levied in Section 45-22-243.01 to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or the person paying the admission fee the amount herein required to be so added to the sales or admission price and collected from the purchaser, and it shall likewise be unlawful for any person subject to the taxes to refund or offer to refund all or any part of the amount so collected or to absorb or advertise directly or indirectly the absorption or refund of the taxes or any portion thereof. (Act 81-599, p. 1002, §5; Act 81-809,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.04.htm - 1K - Match Info - Similar pages
45-40-245.34
Section 45-40-245.34 Sales tax to be added to sales price or admission fee. Each person engaging or continuing within the county in a business subject to the sales tax authorized to be levied in Section 45-40-245.31 shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer on account of the taxes. It shall be unlawful for any person subject to the sales taxes authorized to be levied in Section 45-40-245.31 to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or the person paying the admission fee the amount required to be so added to the sales or admission price and collected from the purchase, and it shall likewise be unlawful for any person subject to the taxes to refund or offer to refund all or any part of the amount so collected or to absorb or advertise directly or indirectly the absorption or refund of the taxes or any portion thereof. (Act 80-123,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.34.htm - 1K - Match Info - Similar pages
40-23-26
Section 40-23-26 Tax to be added to purchase price; refund unlawful; tax a direct tax on retail consumer. (a) Every person, firm, corporation, association or copartnership engaged in or continuing within this state in the business for which a license or privilege tax is required by this division shall add to the sales price and collect from the purchaser on all sales upon the gross receipts or gross proceeds of which there is levied by this division a sales tax at the rate of four percent, $.04 tax for each whole dollar of sales price; provided, that on that part of the sales price which is a fractional part of a dollar, in addition to whole dollars, and on sales of less than a dollar there shall be collected in addition to the tax collected on whole dollars, no tax on $.01 to and including $.10 of sales price, $.01 tax on $.11 to and including $.30 of sales price, $.02 tax on $.31 to and including $.54 of sales price, $.03 tax on $.55 to and including $.73 of sales price, and $.04 tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-26.htm - 3K - Match Info - Similar pages
45-22-243.61
Section 45-22-243.61 Payment of taxes; reports. The sales tax levied in Section 45-22-243.60 shall be due and payable in monthly installments on or before the 20th day of the month next succeeding the month in which the tax accrues; the use tax levied pursuant to Section 45-22-243.60 shall be due and payable quarterly on or before the 20th day of the month next succeeding each quarterly period during which the storage, use, or other consumption, of the tangible personal property became taxable, each such quarterly period to end on the last day of each of the months of March, June, September, and December. All taxes levied pursuant to this subpart shall be paid to and collected by the State Department of Revenue at the same time and along with the collection of the state sales tax and the state use tax. On or prior to the due dates of the taxes levied each person subject to such taxes shall file with the State Department of Revenue a report or return in such form as may be prescribed by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.61.htm - 2K - Match Info - Similar pages
45-41-244.22
Section 45-41-244.22 Collection; monthly report. The sales tax levied in Section 45-41-244.20 shall be due and payable in monthly installments on or before the 20th day of the month next succeeding the month in which the tax accrues; the use tax levied pursuant to Section 45-41-244.20 shall be due and payable quarterly on or before the 20th day of the month next succeeding each quarterly period during which the storage, use, or other consumption, of the tangible personal property became taxable, each such quarterly period to end on the last day of each of the months of March, June, September, and December. All taxes levied pursuant to this subpart shall be paid to and collected by the State Department of Revenue at the same time and along with the collection of the state sales tax and the state use tax. On or prior to the due dates of the taxes levied each person subject to such taxes shall file with the State Department of Revenue a report or return in such form as may be prescribed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.22.htm - 2K - Match Info - Similar pages
|